reglab/housing_qa huggingface dataset:
IA Code § 468.47 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS|Section 468.47 - Evidence — conclusive presumption.

468.47 Evidence — conclusive presumption.   At such hearing, the board may hear evidence both for and against the approval of said report or any portion thereof, but it shall not be competent to show that any of the lands in said district assessed for benefits or against which an apportionment of costs and expenses has been made will not be benefited by such improvement in some degree. Any interested party may be heard in argument in person or by counsel.  [SS15, §1989-a12; C24, 27, 31, 35, 39, §7474; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.54]  89 Acts, ch 126, §2  CS89, §468.47
IA Code § 468.48 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS|Section 468.48 - Notice of increased assessment.

468.48 Notice of increased assessment.   The board shall cause notice to be served upon the owner of any tract of land or easement against which it is proposed to increase the assessment, requiring the owner to appear at a fixed date and show cause why such assessment should not be so increased. Such notice shall be served for the time and in the manner prescribed in section 468.15 or section 468.16, as the case may be, except that personal service in the same manner as an original notice may be made in lieu of the other methods.  [SS15, §1989-a12; C24, 27, 31, 35, 39, §7475; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.55]  89 Acts, ch 126, §2  CS89, §468.48  Service of notice,  R.C.P. 1.302 – 1.315
IA Code § 468.50 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS|Section 468.50 - Levy — interest.

468.50 Levy — interest.   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
IA Code § 468.51 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS|Section 468.51 - Lien of tax.

468.51 Lien of tax.   Such taxes shall be a lien upon all premises against which they are assessed as fully as taxes levied for state and county purposes.  [S13, §1989-a45; C24, 27, 31, 35, 39, §7478; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.58]  89 Acts, ch 126, §2  CS89, §468.51
IA Code § 468.52 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS|Section 468.52 - Levy for deficiency.

468.52 Levy for deficiency.   If the first assessment made by the board for the original cost or for repairs of any improvement is insufficient, the board shall make an additional assessment and levy in the same ratio as the first for either purpose, but an assessment on any 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, notwithstanding chapter 74A, shall bear interest at a rate determined by the board from that date, payable annually, except as provided as to cash payments within a specified time.  [S13, §1989-a26; C24, 27, 31, 35, 39, §7479; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.59]  89 Acts, ch 126, §2  CS89, §468.52  94 Acts, ch 1051, §5; 2001 Acts, ch 107, §1
IA Code § 468.53 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS|Section 468.53 - Record of drainage taxes.

468.53 Record of drainage taxes.   All drainage or levee tax assessments shall be entered in the drainage record of the district to which they apply, and also upon the tax records of each county.  [C24, 27, 31, 35, 39, §7480; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.60]  89 Acts, ch 126, §2  CS89, §468.53
IA Code § 468.54 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS|Section 468.54 - Funds — disbursement — interest.

468.54 Funds — disbursement — interest.   The taxes when collected shall be kept in a separate fund known as the county drainage or levee fund and 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. The auditor shall continue to keep a record of each of the drainage and levee district’s funds so as to accurately reflect the financial condition of each district account. The county treasurer, on order of the board of supervisors, shall invest such funds not immediately needed for current operating expenses in United States government bonds, in time certificates of deposit, in savings accounts in banks as the board shall approve, in the interest-bearing obligations of the drainage and levee districts of the county, or as provided by chapter 12C. Interest collected by the treasurer on the funds invested shall be deposited in the county drainage or levee fund, and on July 1 of each year the auditor shall apportion and credit the interest to each drainage or levee district account in the proportion which the average credit balance of each district bears to the average balance of the county drainage or levee fund. The averages to be ascertained shall be the averages of the balances existing on the first of each month during the fiscal year immediately preceding. Interest collected on drainage or levee district taxes shall be credited to the district for which the taxes are being collected. This section does not permit expenditures in behalf of any district in excess of its share of the county drainage or levee fund. This section does not apply to drainage and levee districts under trustee management unless the trustees consent to its application, and in the absence of such consent, section 468.528 applies.  [S13, §1989-a13; C24, 27, 31, 35, 39, §7481; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.61]  89 Acts, ch 126, §2  CS89, §468.54  92 Acts, ch 1016, §35
IA Code § 468.55 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS|Section 468.55 - Assessments — maturity and collection.

468.55 Assessments — maturity and collection.   If a landowner selects an option provided in section 468.57, all drainage or levee tax assessments become due and payable with the first half of ordinary taxes, and shall be collected in the same manner with the same interest for delinquency and the same manner of enforcing collection by tax sales. As an alternative, the landowner may pay the annual installment in two equal payments, one-half with the September payment of ordinary taxes and one-half payable with the March payment of ordinary taxes. All drainage or levee tax assessments not optioned for installment payments by the landowner shall become due and payable within thirty days after the levy of assessments.  [S13, §1989-a26; C24, 27, 31, 35, 39, §7482; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.62]  89 Acts, ch 126, §2  CS89, §468.55  92 Acts, ch 1016, §36; 92 Acts, ch 1177, §1; 2001 Acts, ch 107, §2; 2006 Acts, ch 1158, §64  Collection of taxes, chapter 445
IA Code § 468.56 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS|Section 468.56 - Payment of assessments.

468.56 Payment of assessments.   All assessments for benefits, as corrected and approved by the board, shall be levied at one time against the property benefited, and when levied and certified by the board, are payable at the office of the county treasurer. A person may pay the person’s assessment in full without interest within thirty days after the levy of assessments, and before any improvement certificates or drainage bonds are issued for the assessment, and may pay a certificate at any time after issue, with accrued interest.  [S13, §1989-a26; C24, 27, 31, 35, 39, §7483; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.63]  84 Acts, ch 1028, §1; 84 Acts, ch 1189, §2; 88 Acts, ch 1039, §1; 89 Acts, ch 126, §2  CS89, §468.56
IA Code § 468.58 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS|Section 468.58 - Installment payments after appeal.

468.58 Installment payments after appeal.   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 office of the auditor the owner’s written election to pay in installments, and within said period pay such installments as would have matured prior to that time if no appeal had been taken, together with all accrued interest on said assessment to the last preceding interest-paying date.  [C24, 27, 31, 35, 39, §7486; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.65]  89 Acts, ch 126, §2  CS89, §468.58  Referred to in §468.57, 468.127
IA Code § 468.59 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS|Section 468.59 - Notice of half and full completion.

468.59 Notice of half and full completion.   Within two days after the engineer has filed a certificate that the work is half completed and within two days after the board of supervisors has accepted the completed improvement as in this subchapter, parts 1 through 5, provided, the county auditor shall notify the owner of each lot or parcel of land who has signed an agreement of waiver as provided in section 468.57, of such fact. Such notice shall be given by certified mail sent to such owners, respectively, at the addresses filed with the auditor at the time of making such agreement of waiver.  [C24, 27, 31, 35, 39, §7487; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.66]  89 Acts, ch 126, §2  CS89, §468.59  Referred to in §468.57, 468.127
IA Code § 468.60 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS|Section 468.60 - Lien of deferred installments.

468.60 Lien of deferred installments.   No deferred installment of the amount assessed as between vendor and vendee, mortgagor and mortgagee shall become a lien upon the property against which it is assessed and levied until June 30 of the preceding fiscal year in which it is due and payable.  [SS15, §1989-a12; C24, 27, 31, 35, 39, §7488; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.67]  89 Acts, ch 126, §2  CS89, §468.60  Referred to in §468.57, 468.127
IA Code § 468.61 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS|Section 468.61 - Surplus funds — application of.

468.61 Surplus funds — application of.   When one-half or more of all assessments for a drainage or levee district have been paid and it is ascertained that there will be a surplus in the district fund after all assessments have been paid, the board may refund to the owner of each tract of land, not more than fifty percent of the owner’s proportionate part of such surplus. When all construction work has been completed and all cost paid, and all assessments have been paid in full, the board may refund, to the owner of each tract of land, the owner’s proportionate part of any surplus funds except such portion of the surplus as the board considers should be retained for a sinking fund to pay future maintenance and repair costs.  [C24, 27, 31, §7489; C35, §7488-e1, 7489; C39, §7488.1, 7489; C46, §455.68, 455.69; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.68]  89 Acts, ch 126, §2  CS89, §468.61  Referred to in §468.57, 468.127
IA Code § 468.62 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS|Section 468.62 - Change of conditions — modification of plan.

468.62 Change of conditions — modification of plan.   If, after the improvement has been finally located and before construction thereof has been completed, there has been a change of conditions of such nature that the plan of improvement as adopted should be modified or amended, the board may direct the engineer appointed under section 468.30 or another engineer, to make a report showing such changes or modifications of the plan of improvement as may be necessary to meet the change of conditions. Upon the filing of such report, the board shall have jurisdiction to adopt said modified or amended plan of improvement or may further modify or amend and adopt the same by following the procedure provided in sections 468.201 and 468.205 through 468.209 so far as same are applicable, except that awards for damages shall not be canceled where there has been no change made in the improvement which would increase or decrease the damages awarded. However, modifications and changes may be made in the plan on which hearing was held without further notice or hearing, provided the same do not increase or decrease the estimated cost to the district by more than twenty-five percent.  [C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.69]  89 Acts, ch 126, §2  CS89, §468.62  Referred to in §468.66
IA Code § 468.63 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS|Section 468.63 - Drainage subdistrict.

468.63 Drainage subdistrict.   After the establishment of a drainage district, a person owning land within the district which has been assessed for benefits, but which is separated from the main ditch, drain, or watercourse for which it has been so assessed, by the land of others, who desires a ditch or drain constructed from the person’s land across the land of the others in order to connect with the main ditch, drain, or watercourse, and is unable to agree with the intervening owners on the terms and conditions on which the person may enter upon their lands and cause to be constructed the connecting drain or ditch, may file a petition for the establishment of a subdistrict. After the petition is filed, the proceedings shall be the same as provided for the establishment of an original district.  [S13, §1989-a23; C24, 27, 31, 35, 39, §7490; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.70]  86 Acts, ch 1050, §1; 88 Acts, ch 1069, §1; 89 Acts, ch 126, §2  CS89, §468.63  97 Acts, ch 163, §1  Referred to in §468.141
IA Code § 468.64 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS|Section 468.64 - Presumption — jurisdiction.

468.64 Presumption — jurisdiction.   Such connecting ditch or drain which a person shall cause to be constructed shall be presumed conducive to the public health, welfare, convenience, and utility the same as if it had been so constructed as a part of the original improvement of said district. When such subdistrict has been established and constructed it shall become and be a part of the improvement of such drainage district as a whole and be under the control and supervision of the board to the same extent and in every way as if it had been a part of the original improvement of such district.  [S13, §1989-a23; C24, 27, 31, 35, 39, §7491; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.71]  89 Acts, ch 126, §2  CS89, §468.64
IA Code § 468.65 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS|Section 468.65 - Reclassification.

468.65 Reclassification.   1. When, after a drainage or levee district has been established, except districts established by mutual agreement in accordance with section 468.142, and the improvements thereof constructed and put in operation, there has been a material change as to lands occupied by highway or railroad right-of-way or in the character of the lands benefited by the improvement, or when a repair, improvement, or extension has become necessary, the board may consider whether the existing assessments are equitable as a basis for payment of the expense of maintaining the district and of making the repair, improvement or extension. If they find the same to be inequitable in any particular, they shall by resolution express such finding, appoint three commissioners possessing the qualifications prescribed in section 468.38 and order a reclassification as follows:   a. If they find the assessments to be generally inequitable they shall order a reclassification of all property subject to assessment, such as lands, highways, and railroads in said district.   b. If the inequity ascertained by the board is limited to the proportion paid by highways or railroads, a general reclassification of all lands shall not be necessary but the commissioners may evaluate and determine the fair proportion to be paid by such highways or railroads or both as provided in sections 468.42 and 468.43.   c. Any benefits of a character for which levee or drainage districts may be established and which are attributable to or enhanced by the improvement or by the repair, improvement, or extension thereof, shall be a proper subject of consideration in a reclassification notwithstanding the district may have been originally established for a limited purpose.   d. (1) If after a district has been reclassified, the board in its judgment concludes there were errors in the reclassification or there is an inequitable assessment of benefits, the board may on its own motion, after notice to the landowners involved as provided in sections 468.14 through 468.18 and by resolution, order the district or any portion of the district to again be reclassified as prescribed in this section and in section 468.67.   (2) The board may include in its resolution an order to the commissioners that they prepare special common outlet classifications, if needed, in conjunction with the reclassification of the district.   2. Such reclassification when finally adopted shall remain the basis for all future assessments unless revised as provided in this subchapter, parts 1 through 5.  [C24, 27, 31, 35, 39, §7492; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.72]  89 Acts, ch 126, §2  CS89, §468.65  91 Acts, ch 80, §3; 2011 Acts, ch 25, §121  Referred to in §468.184
IA Code § 468.66 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS|Section 468.66 - Bids required.

468.66 Bids required.   If the board determines that a change described in section 468.62 increases the cost of the improvement in excess of the adjusted competitive bid threshold, the work shall be let by bids in the same manner as is provided for the original construction of such improvements.  [C24, 27, 31, 35, 39, §7493; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.73]  89 Acts, ch 126, §2  CS89, §468.66  94 Acts, ch 1051, §6; 2006 Acts, ch 1056, §2; 2010 Acts, ch 1091, §3, 4; 2014 Acts, ch 1075, §13; 2015 Acts, ch 51, §8
IA Code § 468.67 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS|Section 468.67 - Procedure governing reclassification.

468.67 Procedure governing reclassification.   The proceedings for such reclassification shall in all particulars be governed by the same rules as for original classification. The commissioners shall fix the percentage of actual benefits and make an equitable apportionment of the costs and expenses of such repairs, improvements or extensions and file a report thereof with the auditor in the same form and manner as for original classification. Thereafter, all the proceedings in relation thereto as to notice, hearing, and fixing of percentage of benefits and amount of assessments shall be as in this subchapter, parts 1 through 5, provided in relation to original classification and assessments, and at such hearing the board may affirm, increase, or diminish the percentage and assessment of benefits and apportionment of costs and expenses so as to make them just and equitable, and cause the record of the original classification, percentage of benefits, and assessments to be modified accordingly.  [C24, 27, 31, 35, 39, §7494; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.74]  89 Acts, ch 126, §2  CS89, §468.67  Referred to in §468.65  Classification procedures, see §468.38 – 468.44
IA Code § 468.68 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS|Section 468.68 - Drainage warrants received for assessments.

468.68 Drainage warrants received for assessments.   Warrants drawn upon the construction or maintenance funds of any district for which an assessment has been or must be levied, shall be transferable by endorsement, and may be acquired by any taxpayer of such district and applied at their accrued face value upon the assessment levied to create the fund against which the warrant was drawn; when the amount of the warrant exceeds the amount of the assessment, the treasurer shall cancel the warrant, and give the holder thereof a certificate for the amount of such excess, which certificate shall be filed with the auditor, who shall issue a warrant for the amount of such excess, and charge the treasurer therewith. Such certificate is transferable by endorsement, and will entitle the holder to the new warrant, made payable to the holder’s order, and bearing the original number, preceded by the following words:   Issued as unpaid balance due on warrant number .................  [S13, §1989-a13; C24, 27, 31, 35, 39, §7495; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.75]  89 Acts, ch 126, §2  CS89, §468.68  2018 Acts, ch 1041, §98
IA Code § 468.69 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS|Section 468.69 - Bonds received for assessments.

468.69 Bonds received for assessments.   Bonds issued for the cost of construction, maintenance, or repair of any drainage or levee district improvements, or for the refunding of any obligation of such district may be acquired by any taxpayer or group of taxpayers of such district and applied at their face value in the order of their priority, if any priority exists between bonds of the same issue, upon the payment of the delinquent or future assessments levied against the property of such taxpayers to pay off the bonds so acquired. The interest coupons attached to such bonds may likewise be applied at their face value to the payment of assessments for interest accounts, delinquent or future.  [C35, §7495-e1; C39, §7495.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.76]  89 Acts, ch 126, §2  CS89, §468.69  2014 Acts, ch 1092, §103; 2017 Acts, ch 29, §134  See §74.1 et seq.