Text: HF00710 Text: HF00712 Text: HF00700 - HF00799 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 HOUSE FILE 711 1 2 1 3 AN ACT 1 4 RELATING TO THE LEVY OF TAX ASSESSMENTS FOR DRAINAGE OR LEVEE 1 5 DISTRICTS. 1 6 1 7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 1 8 1 9 Section 1. Section 468.52, Code 2001, is amended to read 1 10 as follows: 1 11 468.52 LEVY FOR DEFICIENCY. 1 12 If the first assessment made by the board for the original 1 13 cost or for repairs of any improvement is insufficient, the 1 14 board shall make an additional assessment and levy in the same 1 15 ratio as the first for either purpose,payable at the next1 16taxpaying period after such indebtedness is incurred subject,1 17however, to the provisions of section 468.57. Anybut an 1 18 assessmentmade under this sectionon any tract, parcel, or 1 19 lot within the district which is computed at less than five 1 20 dollars shall be fixed at the sum of five dollars. All 1 21 assessments shall be levied at that time as a tax and, 1 22 notwithstanding chapter 74A, shall bear interest at a rate 1 23 determined by the board from that date, payable annually, 1 24 except as provided as to cash payments within a specified 1 25 time. 1 26 Sec. 2. Section 468.55, Code 2001, is amended to read as 1 27 follows: 1 28 468.55 ASSESSMENTS MATURITY AND COLLECTION. 1 29AllIf a landowner selects an option provided in section 1 30 468.57, all drainage or levee tax assessments become due and 1 31 payable with the first half of ordinary taxes, and shall be 1 32 collected in the same manner with the same interest for 1 33 delinquency and the same manner of enforcing collection by tax 1 34 sales. As an alternative, the certifying authority may 1 35 request that the annual installment be payable in two equal 2 1 payments, one-half with the September payment of ordinary 2 2 taxes and one-half payable with the March payment of ordinary 2 3 taxes. All drainage or levee tax assessments not optioned for 2 4 installment payments by the landowner shall become due and 2 5 payable within thirty days after the levy of assessments. 2 6 2 7 2 8 2 9 BRENT SIEGRIST 2 10 Speaker of the House 2 11 2 12 2 13 2 14 MARY E. KRAMER 2 15 President of the Senate 2 16 2 17 I hereby certify that this bill originated in the House and 2 18 is known as House File 711, Seventy-ninth General Assembly. 2 19 2 20 2 21 2 22 MARGARET THOMSON 2 23 Chief Clerk of the House 2 24 Approved , 2001 2 25 2 26 2 27 2 28 THOMAS J. VILSACK 2 29 Governor
Text: HF00710 Text: HF00712 Text: HF00700 - HF00799 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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