Section 161A.75 – Use of moneys for emergency repairs.
161A.75 Use of moneys for emergency repairs. 1. The commissioners of a district may allocate moneys otherwise available for voluntary financial incentive programs as provided in section 161A.73 to provide for the restoration of permanent soil and water conservation practices which are damaged or destroyed because of a disaster emergency. In providing for the restoration, […]
Section 161A.33 – Assessments transmitted.
161A.33 Assessments transmitted. 1. The governing body upon receiving the reports from three appointed appraisers and after holding the hearings shall transmit and certify the amounts of assessments to the respective boards of supervisors which, upon receipt of certification from the governing body of the district, make the necessary levy of such assessments as fixed […]
Section 161A.34 – Payment to county treasurer.
161A.34 Payment to county treasurer. 1. All assessments for benefits shall be levied at one time against the property benefited and when levied and certified by the board or boards of supervisors shall be paid at the office of the county treasurer. Each person shall have the right within twenty days after the levy of […]
Section 161A.35 – Installments.
161A.35 Installments. If the owner of any premises against which a levy exceeding five hundred dollars has been made and certified shall, within thirty days from the date of such levy, agree in writing in a separate agreement, that in consideration of having a right to pay the owner’s assessment in installments, the owner will […]
Section 161A.36 – Option by appellant.
161A.36 Option by appellant. When an owner takes an appeal from the assessment against any of the owner’s land, the option to pay in installments whatever assessment is finally established against such land in said appeal shall continue, if within twenty days after the final determination of said appeal the owner shall file in the […]
Section 161A.37 – Status of classification.
161A.37 Status of classification. A classification of land for watershed purposes, when finally adopted, shall remain the basis of all future assessments for the purpose of said subdistrict, except as provided in section 161A.38. [C62, 66, 71, 73, 75, 77, 79, 81, §467A.37] C93, §161A.37 Referred to in §161A.41
Section 161A.38 – New classification.
161A.38 New classification. 1. After a subdistrict has been established and the improvements thereof constructed and put in operation, if the governing body shall find that the original assessments are not equitable as a basis for the expenses of any enlargement or extension thereof which may have become necessary, the governing body shall order a […]
Section 161A.39 – Benefit of whole subdistrict.
161A.39 Benefit of whole subdistrict. Assessments for repair, alteration, enlargement, extension, and operation of works of improvement within the watershed district shall be a benefit to the entire subdistrict and levied as such. [C62, 66, 71, 73, 75, 77, 79, 81, §467A.39] C93, §161A.39 Referred to in §161A.41
Section 161A.40 – Compensation of appraisers.
161A.40 Compensation of appraisers. Persons appointed to appraise and make classifications of lands shall receive such compensation as the governing body may fix and in addition thereto, the necessary expenses of transportation of said persons while engaged in their work; such compensation and expenses shall be construed as part of the cost of the subdistrict […]
Section 161A.41 – Election of taxing methods.
161A.41 Election of taxing methods. Subdistricts organized under the provisions of this chapter shall designate in the petition which of the taxing methods will be used or may stipulate that both methods are contemplated for use. Should the governing body of the subdistrict find it desirable to change from a special annual tax to special […]