Iowa Code

Iowa Code § 311.3 (2026)

Amount of assessment

✓ current as of July 2026

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Special assessments in the aggregate amount of not less than fifty percent of the total estimated cost of improvement of a road included in a secondary road assessment district project shall be apportioned and levied on the lands included in the secondary road assessment district. [C24, 27, 31, 35, 39, §4753; C46, §311.10; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.3] 85 Acts, ch 143, §2