reglab/statecodes huggingface dataset:
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 310 - FARM-TO-MARKET ROADS › Section 310.27 - Period of allocation — reversion — temporary transfers.

310.27 Period of allocation — reversion — temporary transfers.
1. The farm-to-market road fund allotted to any county as provided in this chapter shall remain available for expenditure in said county for three years after the close of the fiscal year during which said sums respectively were allocated. Any sum remaining unexpended at the end of the period during which it is available for expenditure shall be reapportioned among all the counties as provided in section 312.5 for original allocations.
2. For the purposes of this section, any sums of the farm-to-market road fund allotted to any county shall be presumed to have been expended when a contract has been awarded obligating the sums. When projects and their estimated costs, which are proposed to be funded from the farm-to-market road fund, are submitted to the department for approval, the department shall estimate the total funding necessary and the period during which claims for the projects will be filed. After anticipating the funding necessary for approved projects, the department may temporarily allocate additional moneys from the farm-to-market road fund for use in any other farm-to-market projects. However, a county shall not be temporarily allocated funds for projects in excess of the county’s anticipated farm-to-market road fund allocation for the current fiscal year plus the four succeeding fiscal years.
3. If in the judgment of the department the anticipated claims against the primary road fund for any month are in excess of moneys available, a temporary transfer for highway construction costs may be made from the farm-to-market road fund to the primary road fund provided that there will remain in the transferring fund a sufficient balance to meet the anticipated obligations. All transfers shall be repaid from the primary road fund to the farm-to-market road fund within sixty days from the date of the transfer. A transfer shall be made only with the approval of the director of the department of management and shall comply with the director of the department of management’s rules relating to the transfer of funds. Similar transfers may be made by the department from the primary road fund to the farm-to-market road fund and these transfers shall be subject to the same terms and conditions that transfers from the farm-to-market road fund to the primary road fund are subject.
[C39, §4686.27; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §310.27]
85 Acts, ch 83, §1; 86 Acts, ch 1058, §1; 2015 Acts, ch 29, §45; 2016 Acts, ch 1011, §46
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 310 - FARM-TO-MARKET ROADS › Section 310.28 - Engineering and other expense.

310.28 Engineering and other expense.
1. Engineering, inspection and administration expense in connection with any farm-to-market road project may be paid from the county’s allotment of the farm-to-market road fund. Any such expense incurred by the department may in the first instance be advanced out of the primary road fund, and such expense amounts shall later be reimbursed to the primary road fund out of the farm-to-market road fund.
2. No part of the salary or expense of the county engineer, any member of the county board of supervisors, any member of the department, the chief engineer, or any department head or district engineer of the department shall be paid out of the farm-to-market road fund.
[C39, §4686.28; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §310.28]
2016 Acts, ch 1073, §96
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 310 - FARM-TO-MARKET ROADS › Section 310.29 - Maintenance by county.

310.29 Maintenance by county.
Any farm-to-market road constructed under this chapter shall be maintained by the county. If any county fails to satisfactorily maintain any road that is part of the federal aid secondary system, the department shall give the board of supervisors notice of that fact. If within sixty days after receipt of notice the highway has not been placed in proper condition of maintenance the department may withhold authorization for letting of any project using farm-to-market funds until a proper condition of maintenance has been restored.
[C39, §4686.29; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §310.29; 82 Acts, ch 1110, §11]
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 310 - FARM-TO-MARKET ROADS › Section 310.34 - Secondary road research fund.

310.34 Secondary road research fund.
Notwithstanding any law to the contrary, the department is hereby authorized to set aside each year not to exceed one and one-half percent of the receipts in the farm-to-market road fund in a fund to be known as the secondary road research fund.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §310.34]
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 310 - FARM-TO-MARKET ROADS › Section 310.35 - Use of fund.

310.35 Use of fund.
The secondary road 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 secondary roads, including bridges and culverts located thereon.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §310.35]
Referred to in §310.36
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 310 - FARM-TO-MARKET ROADS › Section 310.36 - Report to governor.

310.36 Report to governor.
The research projects and engineering studies authorized shall be conducted in cooperation with the county engineers. On or before January 31 each year the department shall file a report with the governor, state transportation commission, county engineers, chief clerk of the house of representatives, and secretary of the senate showing the work accomplished and projects undertaken under section 310.35.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §310.36]
86 Acts, ch 1245, §1933
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS › Section 311.1 - Definitions.

311.1 Definitions.
As used in this chapter, unless the context otherwise requires, “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.
2000 Acts, ch 1148, §1
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS › Section 311.1A - Power to establish.

311.1A Power to establish.
In order to provide for improvements such as grading, draining, bridging, aggregate surfacing, paving, or resurfacing of secondary roads, the board of supervisors may, on petition, establish secondary road assessment districts.
[C24, 27, 31, 35, 39, §4746; C46, §311.3; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.1]
85 Acts, ch 143, §1
C2001, §311.1A
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS › Section 311.2 - Width of district.

311.2 Width of district.
Any such secondary road assessment district shall be not more than one-half mile wide on each side of the road or roads to be improved by said district.
[C24, 27, 31, 35, 39, §4746; C46, §311.3; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.2]
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS › Section 311.3 - Amount of assessment.

311.3 Amount of assessment.
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
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS › Section 311.4 - County line road.

311.4 County line road.
When it is desired to improve a secondary road on a county line, as a secondary road assessment district project, the board of supervisors of any county may establish an assessment district in its county, and levy and collect special assessments for the payment of that portion of the estimated cost of the project assessable against lands in that county. Each county shall pay its share of the cost of the project as provided in this chapter, in the same manner as though the project were located wholly within that county.
[C24, 27, 31, 35, 39, §4746; C46, §311.3; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.4]
85 Acts, ch 143, §3
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS › Section 311.5 - Project in city.

311.5 Project in city.
A road or street which is a continuation of a secondary road within a city and which the county board desires to improve, may by resolution of the county board and concurrence by the council of the city be improved as a secondary road assessment district project or part of a project as provided in this chapter. The lands within the city abutting on or adjacent to the street or road may be included within the secondary road assessment district and assessed for the improvement upon the same basis and in the same manner as though the lands were located outside of a city.
[C24, §4754; C27, 31, 35, §4745-a1; C39, §4745.1; C46, §311.2; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.5]
85 Acts, ch 143, §4
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS › Section 311.6 - Petition — information required.

311.6 Petition — information required.
1. The petition for a secondary road assessment district proposing to establish the district shall intelligibly describe the road or roads proposed to be improved, the nature of the proposed improvement, the percentage of the estimated cost of improving the road proposed to be assessed against the property in the district, and the lands proposed to be included in the district.
2. The petition shall be signed by fifty percent of the owners of the lands within the proposed district, or by fifty percent of the owners of the land within the proposed district who reside within the county.
[C24, 27, 31, 35, 39, §4746; C46, §311.3; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.6]
85 Acts, ch 143, §5; 2020 Acts, ch 1062, §94
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS › Section 311.7 - Improvement by private funds.

311.7 Improvement by private funds.
1. a. The owner or a group of owners of not less than seventy-five percent of the lands adjacent to, or abutting upon any secondary road may, on or before October 1 of any year, petition the board of supervisors of their county for the improvement of the road, and for the assessment of not less than fifty percent, or a greater portion as provided in the petition, of the cost of the improvement, to the lands adjacent to, or abutting upon the road. When the petition has been filed, the board of supervisors shall review the project proposed by the petition and may accept or reject the proposed project. If the board of supervisors accepts the petition, the board shall include the project in the secondary road construction program of the county and establish a priority for the completion of the project.
b. The board of supervisors shall proceed with the construction and completion of the project in accordance with its assigned priority and under the same procedure as is prescribed generally for the improvement of secondary roads by assessment, and shall establish a special secondary road assessment district and assess against the lands included in the district not less than fifty percent, or a greater portion as provided in the petition, of the engineer’s estimated cost of the improvements of the road included in the project against all the lands adjacent to or abutting upon the road.
c. However, if the owners of all the lands included in any special secondary road assessment district under this section, subscribe and deposit with the county treasurer an amount not less than fifty percent, or a greater portion as provided in the petition, of the engineer’s estimated cost of the improvement of the road included in the project, the board of supervisors shall not establish the special assessment district, but shall accept the donations in lieu of an assessment, and shall otherwise proceed to the improvement of the road.
2. The total expenditure of secondary road funds of the county in any year for or on account of special secondary road assessment district projects on local secondary roads under this section shall not exceed the total secondary road funds legally expendable for construction on local secondary roads in the county in the year.
3. Upon the completion of the road, and the satisfaction of all claims in relation to the road, any balance then remaining of the funds provided by the sponsors shall be returned to them according to their respective interests, providing all guarantees made by the sponsors have been fulfilled.
[C24, 27, 31, 35, 39, §4747, 4753; C46, §311.4, 311.10; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.7]
83 Acts, ch 123, §112, 209; 85 Acts, ch 143, §6; 86 Acts, ch 1024, §1; 2010 Acts, ch 1061, §180
Referred to in §331.429
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS › Section 311.8 - County engineer’s report.

311.8 County engineer’s report.
Upon the filing of the petition with the county engineer proposing the establishment of a secondary road assessment district, the county engineer shall prepare a report on the proposed district, which report shall include:
1. An estimate of the cost of the improvement proposed on the road included in the proposed district.
2. A plat of said proposed district which plat shall show the road or roads proposed to be improved, the various tracts and parcels of real estate included in said proposed district, and the ownership of such lands.
3. An approximately equitable apportionment of not less than fifty percent of the estimated cost of the improvement among the tracts and parcels of real estate included in the proposed district.
4. A statement whether all of the secondary roads to be improved in the proposed secondary road assessment district project have been built to permanent grade and properly drained.
5. Any information the county engineer may deem pertinent.
[C24, 27, 31, 35, 39, §4746, 4748; C46, §311.3, 311.5; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §311.8; 81 Acts, ch 117, §1211]
85 Acts, ch 143, §7
Referred to in §311.9
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS › Section 311.9 - Publicly owned real estate.

311.9 Publicly owned real estate.
In making the apportionment under section 311.8, real estate owned by the state, county, or any city, shall be treated as other real estate, but no other publicly owned real estate shall be included. In apportioning benefits to real estate owned by a city, the county, or the state, consideration shall not be given to the buildings located on that real estate.
[C24, §4707; C27, 31, 35, §4753-a1; C39, §4753.01; C46, §311.11; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.9]
2021 Acts, ch 80, §162
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS › Section 311.10 - Estimate and apportionment — presumption.

311.10 Estimate and apportionment — presumption.
Said estimated cost shall carry the presumption, in the absence of a contrary showing, that the same correctly represents the probable cost of said project as nearly as can be determined in advance of the actual doing and completion of the work. Said apportionment shall carry the presumption, in the absence of a contrary showing, that the same is fair, just, equitable, and in proportion to the benefits and not in excess thereof.
[C24, §4707; C27, 31, 35, §4753-a1; C39, §4753.01; C46, §311.11; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.10]
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS › Section 311.11 - Hearing — notice.

311.11 Hearing — notice.
The board of supervisors shall fix a time for hearing on the proposal for the establishment of the secondary road assessment district and on the apportionment of not less than fifty percent of the estimated cost of the proposed improvement, and shall cause the county engineer to publish notice of the hearing. The notice shall state:
1. The time and place of hearing,
2. The road or roads proposed to be improved,
3. The type of surfacing proposed,
4. The estimated cost of the proposed improvement,
5. A description of the lands lying within said proposed district,
6. The ownership of said lands as shown by the transfer books in the auditor’s office,
7. A statement of the amount apportioned to each tract or parcel of real estate as shown by the engineer’s report,
8. That at said hearing the amount apportioned to any tract or parcel of land may be increased or decreased without further notice,
9. That all objections to the establishment of the district, to the apportionment report, or to the proceedings relating to the district or report must be specifically made in writing and filed with the county engineer on or before noon of the day set for the hearing, and
10. That a failure to make and file such objections will be deemed a conclusive waiver of all such objections.
[C24, §4707, 4750, 4751; C27, 31, 35, §4750, 4751, 4753-a1; C39, §4750, 4751, 4753.01; C46, §311.7, 311.8, 311.11; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §311.11; 81 Acts, ch 117, §1212]
85 Acts, ch 143, §8
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS › Section 311.12 - Publication of notice.

311.12 Publication of notice.
The notice shall be published as provided in section 331.305 in the county as near as practicable to the district. Proof of the publication shall be made by the publisher by affidavit filed with the county engineer.
[C24, §4707; C27, 31, 35, §4753-a1; C39, §4753.01; C46, §311.11; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §311.12; 81 Acts, ch 117, §1213]
87 Acts, ch 43, §8
2023 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]
2023 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]
2023 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 a secondary road assessment 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 the matters raised in the proposal. The board may reject, approve, or modify and approve said proposal. The board may exclude lands from the district or may add lands or otherwise modify the proposal.
2. If the proposal is approved in whole or in part, the board shall establish the district. The order of the board establishing the district shall state the road or roads to be improved, the type of improvement, and the lands included in the district. The order shall be final and lands shall not be added to or excluded from the district after the order is entered by the board.
[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; 2021 Acts, ch 80, §163
2023 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
2023 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 files a written agreement in the office of the county auditor within twenty days from the date of the assessment, 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; 2021 Acts, ch 80, §164
2023 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
2023 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
2023 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]
2023 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]
2023 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]
2023 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; 2021 Acts, ch 76, §58
Referred to in §331.429
2023 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)
2023 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]
2023 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
2023 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]
2023 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]
2023 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
2023 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]
2023 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
2023 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
2023 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
2023 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
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 312 - ROAD USE TAX FUND › Section 312.3B - Iowa county engineers association service bureau support fund.

312.3B Iowa county engineers association service bureau support fund.
1. Prior to the allocation to the counties under section 312.3, subsection 1, the department is authorized to set aside each year twenty-five hundredths of one percent from the secondary road fund for deposit in a fund to be known as the Iowa county engineers association service bureau support fund. The Iowa county engineers association service bureau support fund shall be used by the department solely for the purpose of supporting the Iowa county engineers association service bureau. Unobligated funds remaining in the Iowa county engineers association service bureau support fund on June 30 of the fiscal year shall revert to the secondary road fund. On or before January 31 of each year, the Iowa county engineers association service bureau shall file a report with the governor, state transportation commission, county engineers, chief clerk of the house of representatives, and secretary of the senate showing the activity accomplished under this section.
2. The Iowa county engineers association service bureau shall annually compute the secondary road fund and farm-to-market road fund distributions using the methodology determined by the secondary road fund distribution committee pursuant to section 312.3C. The Iowa county engineers association service bureau shall report the computations to the secondary road fund distribution committee, the department, the treasurer of state, and the counties.
2002 Acts, ch 1063, §11, 16; 2005 Acts, ch 142, §3; 2006 Acts, ch 1010, §86
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 312 - ROAD USE TAX FUND › Section 312.3C - Secondary road fund distribution committee.

312.3C Secondary road fund distribution committee.
1. A secondary road fund distribution committee is established to develop one or more alternative methodologies for distribution of moneys in the secondary road fund and farm-to-market road fund. The committee shall be comprised of representatives appointed by the president of the Iowa county engineers association, the president of the Iowa county supervisors association, and the department.
2. The committee shall determine the methodology to be used for distribution of moneys in the secondary road fund and the farm-to-market road fund. The methodology shall be phased in over a five-year time period, beginning July 1, 2006.
3. The committee shall adopt rules pursuant to chapter 17A to govern the determination and modification of the methodology to be used for distribution of moneys in the secondary road fund and the farm-to-market road fund.
2002 Acts, ch 1063, §12, 16; 2005 Acts, ch 142, §4; 2017 Acts, ch 54, §76
Referred to in §312.3, 312.3B, 312.5, 312A.3
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 312 - ROAD USE TAX FUND › Section 312.3D - Street construction fund distribution advisory committee.

312.3D Street construction fund distribution advisory committee.
A street construction fund distribution advisory committee is established to consider methodologies for distribution of moneys in the street construction fund of the cities. The committee shall be comprised of representatives appointed by the president of the Iowa section of the American public works association, the president of the Iowa league of cities, and the department. The committee shall recommend to the general assembly by January 1, 2004, for the general assembly’s consideration and adoption, one or more alternative methodologies for distribution of moneys in the street construction fund of the cities.
2003 Acts, ch 144, §7
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 312 - ROAD USE TAX FUND › Section 312.4 - Treasurer’s report to the department of transportation.

312.4 Treasurer’s report to the department of transportation.
The treasurer of state shall, each month, certify to the department:
1. The amount which the treasurer has received and credited to the road use tax fund from each source of revenue creditable to the said road use tax fund.
2. The amount of the road use tax fund which the treasurer has credited to the following:
a. The primary road fund.
b. The secondary road fund of the counties.
c. The farm-to-market road fund.
d. The street fund of the cities.
3. The amount of the federal aid primary and urban funds which the treasurer has received from the federal government and credited to the primary road fund.
4. The amount of federal aid secondary road funds which the treasurer has received from the federal government and credited to the farm-to-market road fund.
5. The amount of the road use tax fund which has been credited to carry out the provisions of section 307.24, subsection 5, section 313.4, subsection 2, and section 307.45.
[C24, §4693; C27, 31, 35, §4755-b7; C39, §4686.07, 4755.07; C46, §310.7, 313.7; C50, §308A.4; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §312.4]
2011 Acts, ch 34, §77; 2015 Acts, ch 123, §29
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 312 - ROAD USE TAX FUND › Section 312.5 - Division of farm-to-market road funds.

312.5 Division of farm-to-market road funds.
1. For the fiscal year ending June 30, 2006, the treasurer of state shall apportion among the counties the road use tax funds credited to the farm-to-market road fund by using the allocation method contained in section 312.5, subsection 1, Code 2005. For subsequent fiscal years, the treasurer of state shall apportion among the counties the road use tax funds credited to the farm-to-market road fund by using the distribution methodology adopted pursuant to section 312.3C.
2. All farm-to-market road funds, except funds which under section 310.20 come from any county’s allotment of the road use tax funds, shall be apportioned among the counties as provided by this section.
[C39, §4686.05; C46, §310.5; C50, §308A.5; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §312.5]
84 Acts, ch 1219, §19; 90 Acts, ch 1267, §32; 91 Acts, ch 258, §45; 92 Acts, ch 1100, §4; 92 Acts, ch 1238, §28, 46; 2002 Acts, ch 1063, §13, 16; 2005 Acts, ch 142, §5
Referred to in §310.27
2023 Iowa Code › Title VIII - TRANSPORTATION › Chapter 312 - ROAD USE TAX FUND › Section 312.6 - Limitation on use of funds.

312.6 Limitation on use of funds.
Funds received by municipal corporations from the road use tax fund shall be used for any purpose relating to the construction, maintenance, and supervision of the public streets.
[C39, §4686.21, 4686.25; C46, §310.21, 310.25; C50, §308A.6; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §312.6]
Referred to in §423B.3