A special assessment against a lot for a public improvement may not be in excess of the amount of the assessment, including the conditional deficiency assessment, as shown in the schedule confirmed by the court, or if court confirmation is not utilized, then on the original plat and schedule adopted by the council, and an assessment may not exceed twenty-five percent of the value of the lot as shown by the plat and schedule approved by the council or as reduced by the court.
Special assessments for the construction or repair of underground connections for private property for gas, water, sewers, or electricity may be assessed to each lot for the actual cost of each connection for that lot, and the twenty-five percent limitation does not apply. Such connections shall not be installed to service railway right of way without written agreement with the railway company owning or leasing the right of way.
A special assessment for a public improvement against a tract of land used and assessed as agricultural property shall not become payable upon the filing of a request by the owner for deferment until that land is not used and assessed as agricultural property. At the time of the change in the use of the property, the special assessment shall become payable in the same manner as the special assessment would have become payable had it not been deferred by this section. This section shall not apply to a tract of land of less than one-quarter acre surrounding any dwelling or nonfarm structure on that tract nor shall it apply to a special assessment levied before July 3, 1978. This section shall not apply if the public improvement is a sewer, water, gas or electrical line to which the owner of the land makes a connection.
Payment of installments of special assessments for a public improvement against property used and assessed as agricultural property shall be deferred as follows:
1. The property owner who seeks deferment of an assessment shall file a written request for deferment with the city clerk at the time of the hearing on the resolution of necessity for the public improvement or within ten days following the date of the hearing and the request shall identify those lots subject to proposed assessments for which the property owner is seeking deferment which are used and assessed as agricultural property. The request may be withdrawn by the property owner at any time before or after the adoption of the resolution of necessity.
2. The city shall indicate those lots for which a deferment has been requested on the special assessment schedule.
3. After the assessments for the public improvement have been levied and the special assessment schedule has been filed with the county treasurer, the county treasurer shall indicate on the tax rolls those assessments subject to deferment under this section.
4. An owner of property subject to an assessment that may be deferred may file a statement at any time up to six months before the assessment installment is due stating that a written request for deferment of such assessments is filed with the city clerk and that the entire lot subject to such assessment has continued to be and is still used and assessed as agricultural property. The collection of that installment and any other unpaid portion of the assessment shall be deferred until the next July 1 and subsequent installments may thereafter be deferred in the same manner for successive years in which a statement is filed.
[S13, § 792-a, -f, 849-e; SS15, § 840-a, -j, -r; C24, 27, § 6021, 6089; C31, 35, § 6021, 6089, 6610-c55; C39, § 6021, 6089, 6610.66; C46, § 391.48, 395.11, 417.59; C50, § 391.48, 391A.24, 395.11, 417.59; C54, 58, 62, 66, 71, 73, § 391.48, 391A.27, 395.11, 417.59; C75, 77, 79, 81, § 384.62; 82 Acts, ch 1104, § 17]
Referred to in § 331.384, 358.16, 358C.17, 364.13B, 384.38, 384.47, 384.63
Iowa General Assembly
Search: Iowa Code 1997
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