Iowa Code

Iowa Code § 468.50 (2026)

Levy — interest

✓ current as of July 2026

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When the board has finally determined the matter of assessments of benefits and apportionment, the board shall levy the assessments as fixed by it upon the lands within the district, but an assessment on a tract, parcel, or lot within the district which is computed at less than five dollars shall be fixed at the sum of five dollars. All assessments shall be levied at that time as a tax and shall bear interest at a rate determined by the board notwithstanding chapter 74A from that date, payable annually, except as provided as to payments within a specified time. [SS15, §1989-a12; C24, 27, 31, 35, 39, §7477; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.57] 83 Acts, ch 101, §93; 89 Acts, ch 126, §2 CS89, §468.50 94 Acts, ch 1035, §1; 94 Acts, ch 1051, §4; 2014 Acts, ch 1110, §6 Referred to in §460.207, 468.269

Notes of Decisions

Cited in 3 cases, 2017–2017 · leading case: Bd. of Water Works Trs. of the City of Des Moines, Iowa v. Sac Cnty. Bd. of Supervisors, as Tr. of Drainage Districts 32, 42, 65, 79, 81, 83, 86, & Calhoun Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. of Drainage Districts 2 & 51 & Buena Vista Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. of Drainage Districts 19, 890 N.W.2d 50 (Iowa 2017).

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Bd. of Water Works Trs. of the City of Des Moines, Iowa v. Sac Cnty. Bd. of Supervisors, as Tr. of Drainage Districts 32, 42, 65, 79, 81, 83, 86, & Calhoun Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. of Drainage Districts 2 & 51 & Buena Vista Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. of Drainage Districts 19, 890 N.W.2d 50 (Iowa 2017). · cites it 2× “§ 468.50. The law provides that such taxes “shall be paid out only for purposes properly connected with and growing out of the county drainage and levee districts on order of the board.”

Bd. of Water Works Trs. of the City of Des Moines, Iowa v. Sac Cnty. Bd. of Supervisors, as Tr. of Drainage Districts 32, 42, 65, 79, 81, 83, 86, & Calhoun Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. of Drainage Districts 2 & 51 & Buena Vista Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. of Drainage Districts 19 (Iowa 2017). “§ 468.50. The law provides that such taxes “shall be paid out only for purposes properly connected with and growing out of the county drainage and levee districts on order of the board.”

Amended April 11, 2017 Bd. of Water Works Trs. of the City of Des Moines, Iowa v. Sac Cnty. Bd. of Supervisors, as Tr. of Drainage Districts 32, 42, 65, 79, 81, 83, 86, & Calhoun Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. of Drainage Districts 2 & 51 & Buena Vista Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. (Iowa 2017). “§ 468.50. The law provides that such taxes “shall be paid out only for purposes properly connected with and growing out of the county drainage and levee districts on order of the board.”

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