Iowa Code § 364.13A

Current through bills signed by governor as of 5/17/2024
Section 364.13A - Special assessments - lien and precedence

A special assessment levied pursuant to section 364.11 or 364.12, including all interest, is a lien against the benefited property from the date of filing the schedule of assessments until the assessment is paid. Special assessments have equal precedence with ordinary taxes and are not divested by judicial sale.

Iowa Code § 364.13A

83 Acts, ch 90, §20; 92 Acts, ch 1016, §6