357D.1 Definitions. As used in this chapter, unless the context otherwise requires: 1. “Board” means the board of supervisors of a county. 2. “Book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1. 3. “District” means a benefited […]
357D.10 Trustees’ powers. The trustees may provide law enforcement service and facilities and may certify for levy an annual tax as provided in section 357D.8. The trustees may purchase material, employ peace officers and other personnel, and may perform all other acts necessary to properly maintain and operate the district. The trustees are allowed necessary […]
357D.11 Bonds in anticipation of revenue. A district may anticipate the collection of taxes by the levy authorized in this chapter, and to carry out the purposes of this chapter may issue bonds payable in not more than ten equal installments with the rate of interest not exceeding that permitted by chapter 74A. An indebtedness […]
357D.12 Dissolution of district. Upon petition of thirty-five percent of the resident eligible electors, the board may dissolve a district and dispose of any remaining property, the proceeds of which shall first be applied against outstanding obligations and any balance shall be applied to tax credit of property owners of the district. However, if the […]
357D.13 Incorporation of district land. If part of a district is incorporated by a city and there are outstanding indebtedness obligations against the district, the city shall pay the outstanding obligations against the part of the district which is incorporated by the city. [82 Acts, ch 1174, §13]
357D.14 Adding property to district. The owner of any property in an unincorporated area contiguous to the boundaries of an established district may petition the board to be included in the district. Upon receipt of the petition, the board shall submit the request to a competent disinterested civil engineer to investigate the feasibility of adding […]
357D.15 Determination of fee. 1. The owner of any property joining an established district shall pay to the trustees of the district an initial fee to be computed as follows: a. The trustees shall first determine fair market value of all property and improvements owned by the district, less any indebtedness. b. The board shall […]
357D.2 Petition for public hearing. 1. The board shall, on the petition of twenty-five percent of the resident property owners in a proposed district if the assessed valuation of the property owned by the petitioners represents at least twenty-five percent of the total assessed value of the proposed district, hold a public hearing concerning the […]
357D.3 Limitation on area. A district may include all or parts of the unincorporated areas of one township and any unincorporated areas of adjoining townships or parts of adjoining townships, but shall not include property assessed as agricultural land, centrally assessed property, or manufacturing personal and real property. Except for property assessed as agricultural land, […]
357D.4 Time of hearing. The public hearing required in section 357D.2 shall be held within thirty days of the presentation of the petition. Notice of hearing shall be given by publication in two successive issues of any paper of general circulation within the district. The last publication shall be not less than one week before […]
357D.5 Action by board. After, and within ten days of, the hearing, the board shall either establish the district by resolution or disallow the petition. [82 Acts, ch 1174, §5]
357D.6 Engineer. 1. When the board establishes a district, the board shall appoint a competent disinterested civil engineer, who shall prepare a preliminary plat showing: a. The proper design in general outline of the district. b. The lots and parcels of land within the proposed district as they appear on the county auditor’s plat books […]
357D.7 Hearing on engineer’s report. After the engineer’s report is filed, the board shall give notice as provided in section 357D.4, of a public hearing to be held concerning the engineer’s preliminary plat. After, and within ten days of, the hearing, the board shall approve or disapprove the preliminary plat. If the preliminary plat is […]
357D.8 Election on proposed levy and candidates for trustees. When a preliminary plat has been approved by the board, an election shall be held within the district within sixty days to approve or disapprove the levy of a tax of not more than one dollar per thousand dollars of assessed value on all the taxable […]
357D.9 Trustees — term and qualification. At the election, the names of up to three candidates for trustee shall be written in by the voters on blank ballots without formal nomination and the board shall appoint three from among the five receiving the highest number of votes as trustees for the district. One trustee shall […]
