Iowa Code § 357.22
Lien of assessments tax
Iowa · Iowa Code Chapter 357 — Water Districts · Status: effective
Cite this
- Citation
- Iowa Code § 357.22, Lien of assessments tax, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2245035
- Permanent ID
ys:prov:2245035@1- SHA-256
ee115176fc7a7b8663b0436d8ead01181db0e00c5780fbe2efabb64ee98a149b
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
When the assessment has been completed, the bonds have been sold and delivered to the county auditor, and the schedule of assessment has been delivered to the county treasurer, the installments due thereon shall be collected in the same manner as ordinary taxes and shall constitute a lien on the property against which they are made. If the treasurer does not receive sufficient funds to enable the treasurer to pay the interest and retire the bonds as they become due, the auditor shall levy an annual tax of eighty-one cents per thousand dollars of assessed value of all taxable property within the district to pay such deficiency, and the county treasurer shall apply the proceeds of such levy to the payment of the bonds and the interest on the same so long as the bonds are in arrears on either interest or principal.