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House Journal: Page 1436: Tuesday, April 11, 1995

46   of payments and interest rate determined by the board,
47   notwithstanding chapter 74A.  The first installment of
48   each assessment, or the total amount if less than one
49   hundred dollars, is due and payable on July 1 next
50   succeeding the date of the levy, unless the assessment

Page 8

 1   is filed with the county treasurer after May 31 in any
 2   year.  The first installment shall bear interest on
 3   the whole unpaid assessment from the date of the levy
 4   as set by the board to the first day of December
 5   following the due date.  The succeeding annual
 6   installments, with interest on the whole unpaid
 7   amount, to the first day of December following the due
 8   date, are respectively due on July 1 annually, and
 9   must be paid at the same time and in the same manner
10   as the first semiannual payment of ordinary taxes.
11   All future installments of an assessment may be paid
12   on any date by payment of the then outstanding balance
13   plus interest accrued to the date of payment.  Each
14   installment of an assessment with interest on the
15   unpaid balance is delinquent from October 1 after its
16   due date, unless including those instances when the
17   last day of September is a Saturday or Sunday, in
18   which case the installment becomes delinquent from the
19   following Tuesday, and bears the same delinquent
20   interest as ordinary taxes.  When collected, the
21   interest must be credited to the same drainage fund as
22   the drainage special assessment.
23     Sec. 25.  EFFECTIVE DATES.
24     1.  This section and sections 17, 18, 20, and 21 of
25   this Act, being deemed of immediate importance, take
26   effect upon enactment.
27     2.  The remaining sections of this Act take effect
28   July 1, 1995.
29     Sec. 26.  APPLICABILITY DATE.  Section 10 of this
30   Act applies to the tax year beginning July 1, 1995,
31   for which taxes are payable during the fiscal year
32   beginning July 1, 1996, and ending June 30, 1997.
33     Sec. 27.  POLITICAL SUBDIVISIONS RESPONSIBLE FOR
34   ADDED COSTS.  Except as otherwise provided in this
35   Act, the state shall not pay any additional costs
36   incurred by a political subdivision as a result of
37   this Act."
Amendment H-3794 was adopted, placing out of order amendment
H-3754, filed by Brauns of Muscatine.
SENATE FILE 458 SUBSTITUTED FOR HOUSE FILE 479
Vande Hoef of Osceola asked and received unanimous consent to
substitute Senate File 458 for House File 479.

Iowa General Assembly

Index: House Journal (76th General Assembly: Session 1)

© 1995 Cornell College and League of Women Voters of Iowa

Comments? hjourn@legis.iowa.gov.

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URL: /DOCS/GA/76GA/Session.1/HJournal/01400/01436.html
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