Should any county fail to pay the amount billed by a statement submitted pursuant to section 230.20 within sixty days from the date the statement is certified by the superintendent, the director of revenue and finance shall charge the delinquent county the penalty of one percent per month on and after sixty days from the date the statement is certified until paid. Provided, however, that the penalty shall not be imposed if the county has notified the director of revenue and finance of error or questionable items in the billing, in which event, the director of revenue and finance may suspend penalty only during the period of negotiation.
[C97, § 2292; S13, § 2292; C24, 27, 31, 35, 39, § 3602; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 230.22]
Referred to in § 331.502
© 1997 Cornell College and League of Women Voters of Iowa
Last update: Mon Jan 27 16:05:08 CST 1997