reglab/housing_qa huggingface dataset:
IA Code § 311.13 (2021)
2021 Iowa Code|Title VIII - TRANSPORTATION|Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS|Section 311.13 - Errors in notice or apportionment report.

311.13 Errors in notice or apportionment report.   Any omission or error in said apportionment report or notice with respect to any tract or parcel of real estate or the description thereof, or the name of the owner, or the amount of the assessment apportioned thereto, shall work no loss of jurisdiction on the part of the board over such proceeding. Such omission or error shall only affect the particular tract of real estate or person in question. If, before or after the board has entered its final order in the establishment of the said district or in the apportionment proceedings such omission or error is discovered, the board shall fix a time for a hearing as to such party or real estate and shall cause service of notice to be made upon them, either by publication as in this chapter provided, or by personal service in the time and manner required for service of original notices in the district court. After such hearing the board shall proceed as to such person or land as though such omission or error had not occurred.  [C24, §4707; C27, 31, 35, §4753-a1; C39, §4753.01; C46, §311.11; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.13]
IA Code § 311.14 (2021)
2021 Iowa Code|Title VIII - TRANSPORTATION|Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS|Section 311.14 - Appearance.

311.14 Appearance.   The appearance of any interested party, either in writing or personally, or by authorized agent, before the board of supervisors at any stage of the pending proceedings for a secondary road assessment district shall be deemed a full appearance. Only interested parties shall have the right to appear in such proceedings. All persons so appearing shall state for whom they appear. The clerk of the board shall make definite entry accordingly in the minutes of the board.  [C24, §4707; C27, 31, 35, §4753-a1; C39, §4753.01; C46, §311.11; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.14]
IA Code § 311.15 (2021)
2021 Iowa Code|Title VIII - TRANSPORTATION|Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS|Section 311.15 - Hearing — adjournment — order.

311.15 Hearing — adjournment — order.   1. Hearings on the proposed establishment of said district may be adjourned from time to time without loss of jurisdiction by the board. On final hearing the board shall proceed to a determination of said matters. It may reject, approve, or modify and approve said proposal. The board may exclude lands from the district or may add lands thereto or otherwise modify the proposal.   2. Should the proposal be approved in whole or in part, the board shall establish such district. The order of the board establishing such district shall state the road or roads to be improved, the type of improvement, and the lands included in said district. Said order shall be final. No lands shall thereafter be added to or excluded from said district.  [C24, §4709; C27, 31, 35, §4753-a2; C39, §4753.02; C46, §311.12; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.15]  2020 Acts, ch 1062, §94  Code editor directive applied
IA Code § 311.16 (2021)
2021 Iowa Code|Title VIII - TRANSPORTATION|Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS|Section 311.16 - Final hearing — assessment levied.

311.16 Final hearing — assessment levied.   1. On final hearing the board shall hear and determine all objections filed. The board may increase, diminish, annul, or affirm the apportionment made in said report, or any part thereof, as may appear to the board to be just and equitable.   2. On the final determination the board shall levy the assessments and all installments thereof upon the real estate within the district as finally established. The entire amount of the assessment shall be then due and payable, and bear interest at a rate not exceeding that permitted by chapter 74A commencing twenty days from the date of the levy, and shall be collected at the succeeding September semiannual payment of ordinary taxes.  [C24, §4710; C27, 31, 35, §4753-a3; C39, §4753.03; C46, §311.13; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.16]  2020 Acts, ch 1062, §94  Code editor directive applied
IA Code § 311.17 (2021)
2021 Iowa Code|Title VIII - TRANSPORTATION|Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS|Section 311.17 - Assessments over five hundred dollars — waiver.

311.17 Assessments over five hundred dollars — waiver.   1. If an owner other than the state or a county or city, of any tracts of land on which the assessment is more than five hundred dollars, shall, within twenty days from the date of the assessment, agree in writing filed in the office of the county auditor, that in consideration of the owner having the right to pay the assessment in installments, the owner will not make any objection of illegality or irregularity as to the assessment upon the real estate, and will pay the assessment plus interest, the assessment shall be payable in ten equal installments. The first installment shall be payable on the date of the agreement. The other installments shall be paid annually at the same time and in the same manner as the September semiannual payment of ordinary taxes with interest accruing as provided in section 384.65, subsection 3. The rate of interest shall be as established by the board, but not exceeding that permitted by chapter 74A.   2. An owner of land who has used the ten-year option may at any time discharge the assessment by paying the balance then due on all unpaid installments, with interest on the entire amount of the unpaid installments to the following December 1.  [C24, §4710; C27, 31, 35, §4753-a3; C39, §4753.03; C46, §311.13; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.17]  98 Acts, ch 1107, §4; 2012 Acts, ch 1138, §95
IA Code § 311.18 (2021)
2021 Iowa Code|Title VIII - TRANSPORTATION|Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS|Section 311.18 - Assessment delinquent — interest.

311.18 Assessment delinquent — interest.   The assessed taxes shall become delinquent from October 1 after their maturity. However, when the last day of September is a Saturday or Sunday, the assessed taxes shall become delinquent from the second business day of October. Taxes assessed pursuant to this chapter which become delinquent shall bear the same interest, and be attended with the same rights and remedies for collection, as ordinary taxes.  [C24, §4710; C27, 31, 35, §4753-a3; C39, §4753.03; C46, §311.13; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.18]  92 Acts, ch 1016, §3; 98 Acts, ch 1107, §5; 2005 Acts, ch 34, §1, 26
IA Code § 311.19 (2021)
2021 Iowa Code|Title VIII - TRANSPORTATION|Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS|Section 311.19 - Assessment five hundred dollars or less.

311.19 Assessment five hundred dollars or less.   1. Assessments of five hundred dollars or less against any tract of land, and assessments against lands owned by the state, county, or city, shall be due and payable from the date of levy by the board of supervisors, or in the case of any appeal, from the date of final confirmation of the levy by the court.   2. In case of assessments on lands owned by the county, the assessments shall be paid from the county treasury. In case of assessments on lands owned by the state, the assessments shall be paid out of any funds in the state treasury not otherwise appropriated. In case of assessments on lands owned by a city, the assessments shall be paid from any available city fund.  [C24, §4710; C27, 31, 35, §4753-a3; C39, §4753.03; C46, §311.13; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.19]  83 Acts, ch 123, §113, 209; 98 Acts, ch 1107, §6; 2012 Acts, ch 1138, §96; 2020 Acts, ch 1062, §94  Code editor directive applied
IA Code § 311.20 (2021)
2021 Iowa Code|Title VIII - TRANSPORTATION|Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS|Section 311.20 - Variation between estimated and actual cost.

311.20 Variation between estimated and actual cost.   Any variation between the engineer’s estimated cost and the actual cost of a secondary road assessment district project shall in no way affect the validity of the assessment. It is the intent of this chapter that the assessment shall be based on the estimated cost and not on the actual cost.  [C24, §4711; C27, 31, 35, §4753-a4; C39, §4753.04; C46, §311.14; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.20]
IA Code § 311.21 (2021)
2021 Iowa Code|Title VIII - TRANSPORTATION|Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS|Section 311.21 - Procedures.

311.21 Procedures.   The preparation and approval of plans and specifications, the advertising for bids, the award and approval of contract, the supervision and inspection of construction work, and the approval and payment of claims on any secondary road assessment district project, shall be conducted in the manner provided in the laws for secondary road construction work generally.  [C24, 27, 31, 35, 39, §4749, 4752; C46, §311.6, 311.9; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.21]
IA Code § 311.22 (2021)
2021 Iowa Code|Title VIII - TRANSPORTATION|Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS|Section 311.22 - Road graded and drained.

311.22 Road graded and drained.   Any such secondary road shall be built to permanent grade and drained in a manner approved by the county engineer before being surfaced, as provided in this chapter.  [C27, 31, 35, 39, §4746; C46, §311.3; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.22]
IA Code § 311.23 (2021)
2021 Iowa Code|Title VIII - TRANSPORTATION|Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS|Section 311.23 - Payment of construction costs.

311.23 Payment of construction costs.   1. The total cost of any secondary road assessment district project shall in the first instance be paid out of the county treasury. Any assessments which are paid in cash and in anticipation of which assessments no certificates have been issued, shall be transferred to the county treasury.   2. If no special assessment certificates are issued and sold on account of any particular secondary road assessment district, the special assessments on lands included in that district, and the interest on the assessments when collected, shall be transferred to the secondary road fund of the county. If certificates are issued and sold in anticipation of the special assessments levied on a district, the proceeds of the certificates shall be credited to the county treasury. In that event, the special assessments in anticipation of which certificates have been issued, and the interest on the assessments shall, when collected, be used to retire the certificates.  [C24, 27, 31, 35, 39, §4752; C46, §311.9; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.23]  83 Acts, ch 123, §114, 209; 2020 Acts, ch 1062, §94  Referred to in §331.429  Code editor directive applied
IA Code § 311.24 (2021)
2021 Iowa Code|Title VIII - TRANSPORTATION|Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS|Section 311.24 - Appeal from assessment.

311.24 Appeal from assessment.   Any owner of land in a secondary road assessment district may appeal to the district court from the order of the board of supervisors in levying the assessment against the owner’s real estate, by filing with the county engineer within fifteen days of the date of the levy, a bond conditioned to pay all costs in case the appeal is not sustained, and a written notice of appeal where the owner shall, with particularity, point out the specific objection which the owner desires to lodge against the levy. The appeal has precedence over all other business pending before the court except criminal matters. The appeal shall be heard as in equity. The court may raise or lower the assessment in question and make an equitable assessment in the judgment of the court. The clerk of the district court shall, upon the entry of the final order of the court, certify the final order to the county engineer. The board of supervisors shall adjust the assessments to comply with the final order of the court.  [C24, §4713; C27, 31, 35, §4753-a5; C39, §4753.05; C46, §311.15; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §311.24; 81 Acts, ch 117, §1214]  Referred to in §602.8102(50)
IA Code § 311.25 (2021)
2021 Iowa Code|Title VIII - TRANSPORTATION|Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS|Section 311.25 - Appeal docketed.

311.25 Appeal docketed.   When an appeal is taken, the county engineer shall make a transcript of the notice of appeal and appeal bond and transmit them to the district court. The appellant shall, within twenty days after perfection of the appeal, docket the appeal and file a petition setting forth the order or decision of the board of supervisors appealed from, and the appellant’s specific objections. A failure to comply with either of these requirements is a conclusive waiver of the appeal and the court shall dismiss the petition. Appellee need not file answer, but may do so.  [C24, §4714; C27, 31, 35, §4753-a6; C39, §4753.06; C46, §311.16; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §311.25; 81 Acts, ch 117, §1215]
IA Code § 311.26 (2021)
2021 Iowa Code|Title VIII - TRANSPORTATION|Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS|Section 311.26 - Assessments certified to county treasurer.

311.26 Assessments certified to county treasurer.   1. When the board of supervisors has entered its final order as to the amounts of all special assessments on a given improvement, the county engineer shall at once certify a list of the assessments and a list of real estate upon which each assessment has been levied, with the specific designation of the district embracing the real estate, to the county treasurer, who shall enter each assessment on the tax books and continue the entry until the assessment is paid.   2. Each special assessment and all installments of the special assessments are a lien upon the real estate upon which levied from the date of the certificate by the county engineer to the same extent and in the same manner as taxes levied for state and county purposes. Changes in the amount of a special assessment by reason of a ruling of the district court on appeals shall be likewise certified and the county treasurer shall make the proper correction on the books.  [C24, §4715; C27, 31, 35, §4753-a7; C39, §4753.07; C46, §311.17; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §311.26; 81 Acts, ch 117, §1216]  2020 Acts, ch 1062, §94  Code editor directive applied
IA Code § 311.27 (2021)
2021 Iowa Code|Title VIII - TRANSPORTATION|Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS|Section 311.27 - Each district separate unit.

311.27 Each district separate unit.   Each assessment district shall be considered a unit and all funds received by the county treasurer for or on behalf of such unit shall be carried as a distinct and separate account and under the same specific name as that used by the board in establishing such unit.  [C24, §4716; C27, 31, 35, §4753-a8; C39, §4753.08; C46, §311.18; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.27]
IA Code § 311.28 (2021)
2021 Iowa Code|Title VIII - TRANSPORTATION|Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS|Section 311.28 - Certificates anticipating assessments.

311.28 Certificates anticipating assessments.   In order to render immediately available that amount of the estimated cost of an improvement which has been specially assessed, the board may issue road certificates in the name of the county in an aggregate amount not exceeding the then unpaid amount of the special assessment levied in the district. Each issue of certificates shall be under, and in accordance with, a duly adopted resolution of the board which shall recite all of the following:   1. The name or designation of the road district on account of which the certificates are issued.   2. That a stated amount has been specially assessed against the lands within the district.   3. That a stated amount of the aggregate special assessment has not yet been paid.   4. That it is necessary to render the unpaid amount immediately available.   5. The number of road certificates authorized and the specific amount of each certificate.   6. The specific numbering or designation of the certificates.   7. The rate of interest which each certificate shall bear from date, not exceeding that permitted by chapter 74A.   8. The fact that the certificates are payable solely from the proceeds of the special assessments which have been levied on the lands within the districts.   9. That each certificate shall be payable on or before January 1 of the first year following the maturity of the last installment of the special assessments, and that interest on the certificate shall be paid annually.   10. The authorization to the chairperson of the board, and to the county treasurer, to sign and countersign each of the certificates.  [C24, §4717; C27, 31, 35, §4753-a9; C39, §4753.09; C46, §311.19; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §311.28; 81 Acts, ch 117, §1217]
IA Code § 311.29 (2021)
2021 Iowa Code|Title VIII - TRANSPORTATION|Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS|Section 311.29 - Sale of certificates.

311.29 Sale of certificates.   Upon the signing of each of the certificates by the chairperson of the board, the certificates shall be delivered to the county treasurer, who shall countersign them and who shall be responsible for them on the treasurer’s bond. The treasurer may apply the certificates in payment of warrants duly authorized and issued for improving the roads within the district, or the treasurer may sell the certificates for the best attainable price and for not less than par, plus accrued interest. The certificates shall be retired in the order of their numbering.  [C24, §4717; C27, 31, 35, §4753-a9; C39, §4753.09; C46, §311.19; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §311.29; 81 Acts, ch 117, §1218]  83 Acts, ch 123, §115, 209; 85 Acts, ch 143, §9  Referred to in §331.429
IA Code § 311.30 (2021)
2021 Iowa Code|Title VIII - TRANSPORTATION|Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS|Section 311.30 - Certificates registered — payment.

311.30 Certificates registered — payment.   The county treasurer shall, in connection with the road account for said district, enter the name and post office address of all persons to whom any of said certificates are issued, with a particular designation of the certificates delivered to each person. Any subsequent holder may present the certificate to the county treasurer and cause the subsequent holder’s name and post office address to be entered in lieu of that of such former holder. Whenever the fund for such particular district has money to pay the first retirable certificate or certificates, the county treasurer shall, by mail, as shown by the county treasurer’s records, promptly notify the holder of such certificate of such fact and that from and after ten days after the mailing of such letter all interest on such certificates will cease.  [C24, §4717; C27, 31, 35, §4753-a9; C39, §4753.09; C46, §311.19; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.30]
IA Code § 311.32 (2021)
2021 Iowa Code|Title VIII - TRANSPORTATION|Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS|Section 311.32 - Administration and maintenance of roads.

311.32 Administration and maintenance of roads.   Any road established by petition and any road improved by petition under this chapter shall be administered and maintained by the county under chapters 306, 309, 314, 317, and 318. However, the fact that right-of-way is donated by property owners for the establishment of a road or a portion of the cost of a road improvement is paid by property owners under this chapter, does not preclude the board of supervisors from exercising its responsibility over these roads as secondary roads.  86 Acts, ch 1024, §2; 2006 Acts, ch 1097, §16
IA Code § 312.1 (2021)
2021 Iowa Code|Title VIII - TRANSPORTATION|Chapter 312 - ROAD USE TAX FUND|Section 312.1 - Fund created.

312.1 Fund created.   1. There is hereby created, in the state treasury, a road use tax fund. The road use tax fund shall include all of the following:   a. All the net proceeds of the registration of motor vehicles under chapter 321.   b. All the net proceeds of the motor fuel tax or license fees under chapter 452A.   c. Revenue derived from the excise tax imposed upon the rental of automobiles, under chapter 423C, to the extent provided by section 321.145, subsection 2.   d. Revenue derived from the use tax collected under sections 423.26 and 423.26A, to the extent provided under section 321.145, subsection 2.   e. Any other funds which may by law be credited to the road use tax fund.   2. Notwithstanding section 12C.7, subsection 2, interest or earnings on investments or time deposits of the moneys in the road use tax fund and the funds to which moneys from the road use tax fund are credited shall be credited to the road use tax fund.  [C50, §308A.1; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §312.1; 82 Acts, ch 1100, §17]  88 Acts, ch 1019, §2; 89 Acts, ch 293, §9; 90 Acts, ch 1235, §7; 92 Acts, ch 1006, §1  ; 92 Acts, 2nd Ex, ch 1001, §203  ; 2003 Acts, 1st Ex, ch 2, §161, 205  ; 2006 Acts, ch 1142, §83; 2008 Acts, ch 1113, §32; 2010 Acts, ch 1108, §2, 15  Referred to in §15E.208  See §321.145
IA Code § 312.2A (2021)
2021 Iowa Code|Title VIII - TRANSPORTATION|Chapter 312 - ROAD USE TAX FUND|Section 312.2A - Restrictions on use.

312.2A Restrictions on use.   Moneys credited pursuant to section 312.2, subsection 1, paragraphs “b” and “c”, and section 312.2, subsection 12, paragraph “a”, shall not be used for debt service or to otherwise pay principal and interest on bonds, loans, or other indebtedness issued or incurred on or after February 25, 2015, including refunding, reissuance, or other refinancing of such indebtedness, or refunding, reissuance, or other refinancing of indebtedness issued or incurred prior to February 25, 2015, if the term for repayment of the indebtedness as financed or refinanced would exceed the useful life of the asset being constructed, reconstructed, improved, repaired, equipped, or maintained.  2015 Acts, ch 2, §1, 14  Referred to in §331.443A
IA Code § 312.3A (2021)
2021 Iowa Code|Title VIII - TRANSPORTATION|Chapter 312 - ROAD USE TAX FUND|Section 312.3A - Street research fund.

312.3A Street research fund.   Prior to the allocation to the cities under section 312.3, subsection 2, the department is authorized to set aside each year two hundred thousand dollars from the street construction fund of the cities in a fund to be known as the street research fund. The street research fund shall be used by the department solely for the purpose of financing engineering studies and research projects which have as their objective the more efficient use of funds and materials that are available for the construction and maintenance of city streets, including city street bridges and culverts. The research projects and engineering studies authorized shall be conducted in cooperation with the city engineers. On or before January 31 each year the department shall file a report with the governor, state transportation commission, city engineers, chief clerk of the house of representatives, and secretary of the senate showing the work accomplished and projects undertaken under this section.  89 Acts, ch 293, §14