reglab/statecodes huggingface dataset:
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.58 - Inspection of work.

384.58 Inspection of work.
1. The engineer for the city shall inspect all work done under this subchapter, and within fifteen days of final completion of the public improvement, the engineer shall file a certificate with the clerk stating:
a. That the engineer has inspected the completed work.
b. That the work has or has not been performed in compliance with the terms of the contract, and the particulars, if any, in which the work varies from the terms.
c. The total cost of the completed work.
2. Within fifteen days after the filing of the engineer’s certificate, the council shall by resolution accept or reject the work.
3. Upon accepting the work, or within ten days thereafter, the council shall ascertain the total cost and by resolution determine the proportion or amount of the cost to be assessed against private property within the assessment district. If the council has elected to award more than one contract for the work, the council may elect to proceed separately with the acceptance and levy of assessments for the work done under each contract.
4. Upon accepting the work, the council shall order payment of any amount due the contractor, to be made by warrants issued in the manner provided by section 384.57 or by other means. The city shall order payment of any amount due the contractor to be made in accordance with the terms of the contract. Failure to make payment within seventy days after the work under the contract has been completed and if the work has been accepted and all required materials, certifications, and other documentations required to be submitted by the contractor and specified by the contract have been furnished the awarding city by the contractor, shall cause interest to accrue on the amount unpaid to the benefit of the unpaid party. Interest shall not accrue on funds retained by a city to satisfy the provisions of section 573.14 regarding claims on file. Interest shall accrue during the period commencing the thirty-first day following the completion of work and satisfaction of the other requirements of this subsection and ending on the date of payment. The rate of interest shall be determined, by the period of time during which interest accrues, and shall be the same as the rate of interest that is in effect under section 12C.6, as of the day interest begins to accrue, for a deposit of public funds for a comparable period of time. Nothing contained in this subsection shall abridge any of the rights set forth in section 573.16.
[C97, §820, 822; S13, §779, 792-f, 820, 840-a; SS15, §840-r; C24, 27, §6018, 6025; C31, 35, §6018, 6025, 6610-c52, 6610-c54; C39, §6018, 6025, 6610.53, 6610.56; C46, §391.45, 391.52, 417.56, 417.58; C50, §391.45, 391.52, 391A.20, 417.56, 417.58; C54, 58, 62, 66, 71, 73, §391.45, 391.52, 391A.23, 417.56, 417.58; C75, 77, 79, 81, §384.58; 81 Acts, ch 127, §2]
2018 Acts, ch 1041, §127
Referred to in §357E.11A, 384.57
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.59 - Assessment schedule.

384.59 Assessment schedule.
1. Within thirty days after the council adopts a resolution fixing the amount to be assessed against private property, the engineer shall file with the clerk an assessment schedule showing:
a. A description and parcel number of each lot to be assessed.
b. The valuation of each lot as fixed by the council.
c. The amount to be assessed against each lot, which shall include the assessment for the default fund, if any, and the amount of deficiency, if any, which may be subsequently assessed against each lot under section 384.63.
2. In the case of the abatement of a nuisance by a city, the city clerk may prepare, sign, and file the assessment schedule and other related documents that would otherwise be required of the engineer.
[C97, §821; S13, §792-f; SS15, §840-r; C24, §6022, 6023; C31, 35, §6022, 6023, 6610-c19; C39, §6022, 6023, 6610.45; C46, §391.49, 391.50, 417.19; C50, §391.49, 391.50, 391A.21, 417.19; C54, 58, 62, §391.49, 391.50, 391A.24, 417.19; C66, 71, 73, §390A.24, 391.49, 391.50, 391A.24, 417.19; C75, 77, 79, 81, §384.59]
97 Acts, ch 121, §10; 2002 Acts, ch 1046, §1
Referred to in §331.384, 357E.11A, 358.16, 364.13B
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.61 - Assessment of benefits.

384.61 Assessment of benefits.
1. The total cost of a public improvement, except for paving that portion of a street lying between railroad tracks and one foot outside of the tracks, or which is to be otherwise paid, must be assessed against all lots within the assessment district in accordance with the special benefits conferred upon the property, and not in excess of such benefits.
2. If an owner of property subject to special assessment divides the property into two or more lots, and if the plan of division is approved by the council, the owner may discharge the lien upon any of the lots by payment of the amount unpaid, calculated as determined by the council.
[C97, §828; S13, §792-a, -f, 849-e; SS15, §840-a, -j, -r; C24, §6021, 6036, 6089; C27, §5942-b3, 6021, 6036, 6089; C31, 35, §5942-b3, 6021, 6036, 6089, 6610 – 6620; C39, §5942.3, 6021, 6036, 6089, 6610.14; C46, §389.7, 391.48, 391.63, 395.11, 417.20; C50, §389.7, 391.48, 391.63, 391A.23, 395.11, 417.20; C54, 58, 62, 66, 71, 73, §389.7, 391.48, 391.63, 391A.26, 395.11, 417.20; C75, 77, 79, 81, §384.61]
2019 Acts, ch 24, §104
Referred to in §331.384, 357E.11A, 358.16, 364.13B
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.64 - Assessment to railway company.

384.64 Assessment to railway company.
The right-of-way of a railway company is subject to special assessments for public improvements, and such assessments constitute a debt due the city which is a paramount lien upon the track of the railway company owning or leasing the right-of-way within the limits of the city. The property of a railway to which a lien for unpaid special assessment has attached may not be released from the lien until the whole assessment is paid.
[C97, §816, 828; S13, §791-i, 792-f, 816; SS15, §840-r; C24, 27, 31, 35, 39, §6009, 6010, 6013; C46, §391.36, 391.37, 391.40; C50, §391.36, 391.37, 391.40, 391A.26; C54, 58, 62, 66, 71, 73, §391.36, 391.37, 391.40, 391A.29; C75, 77, 79, 81, §384.64]
Referred to in §331.384, 357E.11A, 358.16, 364.13B
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.66 - Test of regularity.

384.66 Test of regularity.
1. A person having an interest in property subject to special assessment may, within twenty days after the adoption of a resolution of necessity, test the regularity of the proceedings or legality of the assessment procedure by a petition in equity filed in the district court of the county where the property is located. A petition does not stay further proceedings on the improvement by the council, unless there is also filed a bond in an amount and with security approved by the court.
2. A person having an interest in any property specially assessed may appeal from the amount of the assessment, at any stage of the special assessment procedure up to twenty days after the final publication of notice of filing of the final assessment schedule, by petition to the district court of the county where the property is located but such appeal is only to the amount of that assessment and does not stay further proceedings by the council on the improvement. No action shall be brought appealing the amount of any special assessment from and after twenty days after said final publication.
3. A person having an interest in property subject to special assessment has a right of appeal to the district court on the ground of fraud.
4. No action may be brought questioning the regularity of the proceedings pertaining to special assessments or the validity of any special assessment levied for any public improvement under this subchapter, from and after sixty days after the final publication of notice of filing the final assessment schedule.
[C97, §839; S13, §792-c, -f, 840-a; SS15, §840-r; C24, 27, 31, 35, 39, §6063 – 6065, 6091; C46, §391.88 – 391.90, 395.13; C50, §391.88 – 391.90, 391A.28, 395.13; C54, 58, 62, 66, 71, 73, §391.88 – 391.90, 391A.31, 395.13; C75, 77, 79, 81, §384.66]
2017 Acts, ch 29, §109; 2018 Acts, ch 1041, §127
Referred to in §331.384, 357E.11A, 358.16, 364.13B, 384.54
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.67 - Payment to county treasurer.

384.67 Payment to county treasurer.
Assessments levied and certified under the provisions of this subchapter, including installments and interest, are payable at the office of the county treasurer of the county where the property assessed is located, except that assessments may be paid in full or in part and without interest within thirty days after the date of certification, at the office of the county treasurer, if the property being assessed is located in an unincorporated area, or the city clerk, if the property being assessed is located in an incorporated area.
[C97, §825; S13, §825; C24, 27, 31, 35, 39, §6031; C46, §391.58; C50, §391.58, 391A.29; C54, 58, 62, 66, 71, 73, §391.58, 391A.32; C75, 77, 79, 81, §384.67]
2003 Acts, ch 24, §6; 2018 Acts, ch 1041, §127
Referred to in §331.384, 357E.11A, 358.16, 364.13B
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.69 - Property sold at tax sale.

384.69 Property sold at tax sale.
Property against which a special assessment has been levied for public improvements may be sold for any sum of principal or interest due and delinquent, at any regular or adjourned tax sale in the same manner with the same forfeitures, interest, right of redemption, certificates, and deeds, as for the nonpayment of ordinary taxes. The purchaser at a tax sale, other than the county, takes the property charged with the lien of the remaining unpaid installments and interest. When bonds have been issued in anticipation of special assessments and interest for which property is to be sold, the city may be a purchaser and is entitled to all rights of purchasers at tax sales. The proceeds subsequently realized from sales of property so purchased by the city must be credited to the funds of the city from which deficiencies on the improvement were paid, or if there were no deficiencies, to the general fund.
[C97, §829, 976, 983; SS15, §840-r; C24, 27, 31, 35, 39, §6037 – 6040, 6909 – 6911, 6924; C46, §391.64 – 391.67, 420.261 – 420.263, 420.277; C50, §391.64 – 391.67, 391A.31, 420.261 – 420.263, 420.277; C54, 58, 62, 66, 71, 73, §391.64 – 391.67, 391A.34, 420.261 – 420.263, 420.277; C75, 77, 79, 81, §384.69]
92 Acts, ch 1016, §11
Referred to in §357E.11A
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.70 - Redemption by bondholder.

384.70 Redemption by bondholder.
A holder of a special assessment bond payable in whole or in part out of a special assessment against any lot or parcel of ground, or a city within which the lot or parcel of ground is situated, which lot or parcel of ground has been sold for taxes, either general or special, may have an assignment of any certificate of tax sale of the property for any general taxes or special taxes thereon, upon tender to the holder or to the county treasurer of the amount to which the holder of the tax sale certificate would be entitled in case of redemption.
[C97, §816; S13, §792-f, 816; C24, 27, 31, 35, 39, §6041; C46, 50, 54, 58, 62, 66, 71, 73, §391.68; C75, 77, 79, 81, §384.70]
97 Acts, ch 121, §13
Referred to in §357E.11A
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.71 - Costs paid from applicable funds.

384.71 Costs paid from applicable funds.
The whole or any part of the cost of construction or repair of a public improvement may be paid from the proceeds of the issuance of general obligation bonds under the provisions of section 384.25 or 384.26, as applicable, or from the fund or funds of the city authorized to be used for the particular type of improvement, and the council shall provide that the tax authorized for purposes of the fund or funds must be annually levied to the full extent necessary to reimburse the fund or funds for the amount paid for the construction or repair of the improvement.
[R60, §1064; C73, §465; C97, §751, 830, 831, 977, 978; S13, §840-a, -d; SS15, §751; C24, 27, 31, 35, 39, §5940, 6042, 6050, 6125, 6916, 6917; C46, §389.3, 391.69, 391.75, 396.22, 420.269, 420.270; C50, §389.3, 391.69, 391.75, 391A.32, 396.22, 420.269, 420.270; C54, 58, 62, §389.3, 391.69, 391.75, 391A.35, 396.22, 420.269, 420.270; C66, 71, 73, §389.3, 390A.18, 391.69, 391.75, 391A.35, 396.22, 420.269, 420.270; C75, 77, 79, 81, §384.71]
Referred to in §357E.11A
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.72 - Reassessment and relevy.

384.72 Reassessment and relevy.
When by reason of nonconformity to any law or resolution, or by reason of any omission, informality, or irregularity, any special tax or assessment levied is determined by the council to be invalid or is adjudged illegal, the council may correct the levy by resolution, and may reassess and relevy with the same force and effect as if done at the proper time and in the manner provided by law or by the resolution.
[C97, §836, 980; S13, §840-a; SS15, §836, 840-r; C24, 27, §6059, 6920; C31, 35, §6059, 6610-c58, 6920; C39, §6059, 6610.68, 6920; C46, §391.84, 417.62, 420.273; C50, §391.84, 391A.33, 417.62, 420.273; C54, 58, 62, 66, 71, 73, §391.84, 391A.36, 417.62, 420.273; C75, 77, 79, 81, §384.72]
Referred to in §331.384, 357E.11A, 358.16, 364.13B, 384.75
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.73 - Void tax or assessment.

384.73 Void tax or assessment.
When a special tax or assessment, upon property not exempt, is adjudged void for any jurisdictional defect, or other reason, the council may as to such property, by resolution, cause to be prepared a schedule and proposed reassessment in proportion to and not in excess of benefits, cause notice to be given, hear objections, and make necessary corrections, and may reassess and relevy the tax or special assessment as corrected with the same force and effect as if jurisdiction had been acquired in the first instance and all subsequent proceedings had been regularly and legally had.
[SS15, §836, 840-r; C24, 27, 31, 35, 39, §6060; C46, 50, 54, 58, 62, 66, 71, 73, §391.85; C75, 77, 79, 81, §384.73]
Referred to in §331.384, 357E.11A, 358.16, 364.13B, 384.75
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.74 - Correction of errors.

384.74 Correction of errors.
1. When, in making a special assessment, any property is assessed too little or too much, the assessment may be corrected and a reassessment and relevy made in conformity with the correction, and a tax collected in excess of the proper amount must be refunded to the person paying it. Corrected assessments are a lien on the lots the same as the original assessments, must be certified by the clerk to the county treasurer in the same manner, and must so far as practicable, be collected in the same installments, draw interest at the same rate, and be enforced in the same manner as the original assessment.
2. However, if the city does not certify the assessments within six months of final publication as required by subchapter IV of this chapter, all such assessments shall be null, void, and of no effect. Any bonds issued with such void assessments as security shall be paid by the city as they become due out of its debt service as provided in section 384.4.
[C97, §837, 981; SS15, §840-r; C24, §6061, 6921; C31, 35, §6061, 6610-c21, 6921; C39, §6061, 6610.59, 6921; C46, 50, 54, 58, 62, 66, 71, 73, §391.86, 417.21, 420.274; C75, 77, 79, 81, §384.74; 82 Acts, ch 1104, §19]
2018 Acts, ch 1041, §127
Referred to in §331.384, 357E.11A, 358.16, 364.13B, 384.54, 384.75
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.75 - Special provisions.

384.75 Special provisions.
1. Any provision of law, resolution, or ordinance specifying a time when or the order in which acts must be done in a proceeding which may result in a special assessment, is subject to the qualifications of sections 384.72 through 384.74.
2. A city may combine any one or more of the procedural acts required by this subchapter and call for bids for construction of a public improvement and comply with legal requirements respecting public contracts so as to permit the council to receive and consider proposals at the time of hearing on the resolution of necessity.
[C97, §838, 981; SS15, §840-r; C24, 27, 31, 35, 39, §6062, 6921; C46, 50, 54, 58, 62, 66, 71, 73, §391.87, 420.274; C75, 77, 79, 81, §384.75]
2018 Acts, ch 1041, §127; 2021 Acts, ch 80, §238
Referred to in §331.384, 357E.11A, 358.16, 364.13B
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.76 - Application to joint undertakings.

384.76 Application to joint undertakings.
The provisions of this subchapter apply to any public improvement undertaken jointly by the city and another city or by the city and the state or any other political subdivision of the state, and a city may enter into an agreement for such purpose under the provisions of chapter 28E and may assess and pay its portion of the cost of a public improvement as provided in this subchapter, but any requirement of this subchapter in respect to approval of detailed plans and specifications, calling for construction bids, awarding construction contracts and acceptance of the completed improvement may be carried out by each city with other cities, the state or any other political subdivision of the state, as provided in an agreement entered into as permitted by chapter 28E. However, an agreement between the city and the state department of transportation is also governed by the provisions of sections 313.21 through 313.23.
[C50, §391A.34; C54, 58, 62, 66, 71, 73, §391A.37; C75, 77, 79, 81, §384.76]
2017 Acts, ch 29, §110; 2018 Acts, ch 1041, §127; 2021 Acts, ch 80, §239
Referred to in §357E.11A
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.77 - Assessments along railways.

384.77 Assessments along railways.
In the making of assessments for paving streets, avenues or public places along or upon which a track of a railway or street railway company is located, the engineer shall make an estimate of the cost of building the improvement, and an estimate of the cost of the improvement if tracks were not there. The railway or street railway company may be charged with the difference between the two estimates of cost, and shall make payment in the same manner as other special assessments are paid. This section applies only to track within the limits of the improvement proper and shall not be construed as exempting a railway or street railway company from a special assessment on other property, adjacent or abutting, within the assessment district and owned by the company, nor does this section relieve a company from any of its duties and liabilities set forth in any other law concerning repair or construction of the strip of paving between the rails and one foot outside.
[C31, 35, §6051-c1; C39, §6051.1; C46, 50, §391.77; C54, 58, 62, 66, 71, 73, §391.77, 391A.38; C75, 77, 79, 81, §384.77]
Referred to in §357E.11A
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.78 - Prior proceedings.

384.78 Prior proceedings.
Projects and proceedings for the levy of special assessments and the issuance of special assessment bonds commenced before the effective date of the city code may be hereafter consummated and completed and special assessments levied and special assessment bonds issued as required or permitted by any statute or other law amended or repealed by
1972 Iowa Acts, ch. 1088
, as though such repeal or amendment had not occurred, and the rights, duties, and interests flowing from such projects and proceedings remain valid and enforceable. Without limiting the foregoing, projects commenced prior to said effective date may be financed by the issuance of special assessment bonds and other bonds under any such amended or repealed law or by the issuance of special assessment bonds, or other bonds under the city code. For the purposes of this section, commencement of a project includes but is not limited to action taken by the council or authorized officer to fix a date for a hearing in connection with any part of a public improvement, and commencement of proceedings for the levy of special assessments and the issuance of special assessment bonds includes but is not limited to action taken by the council to fix a date for a hearing in connection with any public improvement proposed to be financed in whole or in part through special assessments.
[C75, 77, 79, 81, §384.78]
2016 Acts, ch 1011, §58
Referred to in §357E.11A
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.79 - Conflicting provisions.

384.79 Conflicting provisions.
The enumeration in this subchapter of special powers and functions is not a limitation of the powers of cities, but the provisions of this subchapter and the procedures prescribed for exercising the powers and functions enumerated in this subchapter control and govern in the event of any conflict with the provisions of any other section, division, or chapter of the city code or with the provisions of any other law.
[C75, 77, 79, 81, §384.79]
2018 Acts, ch 1041, §127
Referred to in §357E.11A
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.85 - Records — accounts — deposits.

384.85 Records — accounts — deposits.
1. The governing body of each city utility, combined utility system, city enterprise, or combined city enterprise being operated on a revenue producing basis shall maintain a proper system of books, records, and accounts.
2. The gross revenues of each city utility, combined utility system, city enterprise, or combined city enterprise must be deposited with the treasurer of the governing body and kept by the treasurer in a separate account apart from the other funds of the city and from each other. The treasurer shall apply the gross revenues of each city utility, combined utility system, city enterprise, or combined city enterprise only as ordered by the governing body and in strict compliance with such orders, including the provisions, terms, conditions, and covenants of any and all resolutions of the governing body pursuant to which revenue bonds or pledge orders are issued and outstanding. If the council is the governing body, it may designate another city officer to serve as treasurer.
[C97, §748; S13, §741-w2, 748; C24, 27, 31, 35, 39, §5902, 6158; C46, 50, 54, 58, 62, 66, 71, 73, §384.3(12), 398.9; C75, 77, 79, 81, §384.85]
Referred to in §26.9, 357A.11, 357E.11A, 389.4, 390.5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.86 - Pledge valid and effective.

384.86 Pledge valid and effective.
The pledge of any net revenues of a city utility, combined utility system, city enterprise, or combined city enterprise is valid and effective as to all persons and other governmental bodies when it becomes valid and effective between the city and the holders of the revenue bonds or pledge orders.
[C75, 77, 79, 81, §384.86]
Referred to in §26.9, 357A.11, 357E.11A, 389.4, 390.5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.87 - Payable from revenues.

384.87 Payable from revenues.
Revenue bonds and pledge orders are payable both as to principal and interest solely out of the portion of the net revenues of the city utility, combined utility system, city enterprise, or combined city enterprise pledged to their payment and are not a debt of or charge against the city within the meaning of any constitutional or statutory debt limitation provision.
[C58, 62, 66, 71, 73, §386B.10; C75, 77, 79, 81, §384.87]
Referred to in §26.9, 357A.11, 357E.11A, 389.4, 390.5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.88 - Sole remedy.

384.88 Sole remedy.
The sole remedy for a breach or default of a term of a revenue bond or pledge order is a proceeding in law or in equity by suit, action or mandamus to enforce and compel performance of the duties required by this subchapter and of the terms of the resolution authorizing the issuance of the revenue bonds or pledge orders, or to obtain the appointment of a receiver to take possession of and operate the city utility, combined utility system, city enterprise, or combined city enterprise, and to perform the duties required by this subchapter and the terms of the resolution authorizing the issuance of the revenue bonds or pledge orders.
[C58, 62, 66, 71, 73, §386B.10; C75, 77, 79, 81, §384.88]
2018 Acts, ch 1041, §127
Referred to in §26.9, 357A.11, 357E.11A, 389.4, 390.5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.89 - Transfer of surplus.

384.89 Transfer of surplus.
The governing body of a city utility, combined utility system, city enterprise, or combined city enterprise which has on hand surplus funds, after making all deposits into all funds required by the terms, covenants, conditions, and provisions of outstanding revenue bonds, pledge orders, and other obligations which are payable from the revenues of the city utility, combined utility system, city enterprise, or combined city enterprise and after complying with all of the requirements, terms, covenants, conditions and provisions of the proceedings and resolutions pursuant to which revenue bonds, pledge orders, and other obligations are issued, may transfer such surplus funds to any other fund of the city in accordance with any rules promulgated by the city finance committee created in section 384.13 if the transfer is also approved by the city council, provided that no transfer may be made if it conflicts with any of the requirements, terms, covenants, conditions or provisions of any resolution authorizing the issuance of revenue bonds, pledge orders, or other obligations which are payable from the revenues of the city utility, combined utility system, city enterprise, or combined city enterprise which are then outstanding.
[C27, 31, 35, §6151-b1 – 6151-b3, 6151-c1; C39, §6151.1 – 6151.4; C46, 50, 54, 58, 62, 66, 71, 73, §397.38 – 397.41; C75, 77, 79, 81, §384.89]
Referred to in §26.9, 357E.11A, 389.4, 390.5, 437A.3, 437A.4, 437A.5, 437A.8
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.90 - Part payment from other bonds and other sources.

384.90 Part payment from other bonds and other sources.
This subchapter does not prohibit or prevent a city from using funds derived from the issuance of general obligation bonds, the levy of special assessments and the issuance of special assessment bonds, and any other source which may be properly used for such purpose, to pay a part of the cost of a project.
[C75, 77, 79, 81, §384.90]
2018 Acts, ch 1041, §127
Referred to in §26.9, 357E.11A, 389.4, 390.5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.91 - City to pay for services.

384.91 City to pay for services.
The city shall pay for the use of or the services provided by the city utility, combined utility system, city enterprise, or combined city enterprise as any other customer, except that the city may pay for use or service at a reduced rate or receive free use or service so long as the city complies with the provisions, terms, conditions and covenants of any and all resolutions pursuant to which revenue bonds or pledge orders are issued and outstanding.
[C75, 77, 79, 81, §384.91]
Referred to in §26.9, 357E.11A, 388.6, 389.4, 390.5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.92 - Statute of limitation.

384.92 Statute of limitation.
No action may be brought which questions the legality of revenue bonds or the power of the city to issue revenue bonds or the effectiveness of any proceedings relating to the authorization and issuance of revenue bonds, from and after sixty days from the time the bonds are ordered issued by the city.
[C97, §913; C24, 27, 31, 35, 39, §6264; C46, 50, 54, 58, 62, 66, 71, 73, §408.15; C75, 77, 79, 81, §384.92]
Referred to in §26.9, 357A.11, 357E.11A, 386.7, 389.4, 390.5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.93 - Conflicting provisions.

384.93 Conflicting provisions.
The enumeration in this subchapter of specified powers and functions is not a limitation of the powers of cities, but the provisions of this subchapter and the procedures prescribed for exercising the powers and functions enumerated in this subchapter control and govern in the event of any conflict with the provisions of any other section, division, or chapter of the city code or with the provisions of any other law.
[C75, 77, 79, 81, §384.93]
2018 Acts, ch 1041, §127
Referred to in §26.9, 357A.11, 357E.11A, 389.4, 390.5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.94 - Prior projects preserved.

384.94 Prior projects preserved.
Projects and proceedings for the issuance of revenue bonds, pledge orders, and other temporary obligations commenced before the effective date of the city code may be consummated and completed as required or permitted by any statute or other law amended or repealed by 1972 Iowa Acts, ch. 1088, as though such repeal or amendment had not occurred, and the rights, duties, and interests flowing from such projects and proceedings remain valid and enforceable. Without limiting the foregoing, projects commenced prior to said effective date may be financed by the issuance of revenue bonds, pledge orders, and other temporary obligations under any such amended or repealed law or by the issuance of revenue bonds and pledge orders under the city code. For purposes of this section, commencement of a project includes but is not limited to action taken by the governing body or authorized officer to fix a date for either a hearing or an election in connection with any part of the project, and commencement of proceedings for the issuance of revenue bonds, pledge orders, and other temporary obligations includes but is not limited to action taken by the governing body to fix a date for either a hearing or a sale in connection with any part of such revenue bonds, pledge orders, or other temporary obligations or to order any part thereof to be issued.
[C75, 77, 79, 81, §384.94]
2007 Acts, ch 22, §73
Referred to in §26.9, 357E.11A, 389.4, 390.5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.103 - Bonds authorized — emergency repairs.

384.103 Bonds authorized — emergency repairs.
1. A governing body may authorize, sell, issue, and deliver its bonds whether or not notice and hearing on the plans, specifications, form of contract, and estimated cost for the public improvement to be paid for in whole or in part from the proceeds of said bonds has been given, and whether or not a contract has been awarded for the construction of the improvement. This subsection does not apply to bonds which are payable solely from special assessment levies against benefited property.
2. a. When emergency repair of a public improvement is necessary and the delay of advertising and a public letting might cause serious loss or injury to the city, the chief officer or official of the governing body of the city or the governing body shall make a finding of the necessity to institute emergency proceedings under this section, and shall procure a certificate from a competent licensed professional engineer or licensed architect, certifying that emergency repairs are necessary.
b. In that event, the chief officer or official of the governing body or the governing body may accept, enter into, and make payment under a contract for emergency repairs without holding a public hearing and advertising for bids, and the provisions of chapter 26 do not apply.
[C75, 77, 79, 81, §384.103]
2006 Acts, ch 1017, §37, 42, 43; 2007 Acts, ch 126, §62; 2009 Acts, ch 100, §16, 21; 2010 Acts, ch 1061, §180; 2016 Acts, ch 1011, §60; 2017 Acts, ch 131, §7
Referred to in §28E.6, 314.1, 331.341, 357A.12, 390.3
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.110 - Insurance, self-insurance, and risk pooling funds.

384.110 Insurance, self-insurance, and risk pooling funds.
A city may credit funds to a fund or funds for the purposes authorized by section 364.4, subsection 5; section 384.12, subsection 17; or section 384.24, subsection 3, paragraph “s”. Moneys credited to the fund or funds, and interest earned on such moneys, shall remain in the fund or funds until expended for purposes authorized by section 364.4, subsection 5; section 384.12, subsection 17; or section 384.24, subsection 3, paragraph “s”.
86 Acts, ch 1211, §25
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.120 - Definitions.

384.120 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 IX - LOCAL GOVERNMENT › Chapter 386 - SELF-SUPPORTED MUNICIPAL IMPROVEMENT DISTRICTS › Section 386.1 - Definitions.

386.1 Definitions.
As used in this chapter, unless the context requires otherwise:
1. “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.
2. “Cost” of any improvement or self-liquidating improvement includes construction contracts and the cost of engineering, architectural, technical, and legal services, preliminary reports, property valuations, estimates, plans, specifications, notices, acquisition of real and personal property, consequential damages or costs, easements, rights-of-way, supervision, inspection, testing, publications, printing and sale of bonds, interest during construction and for not more than six months thereafter, and provisions for contingencies.
3. “District” means a self-supported municipal improvement district which may be created and the property therein taxed in accordance with this chapter.
4. “Improvement” means any of the following:
a. All or any part of a city enterprise as defined in section 384.24, subsection 2.
b. Public improvements as defined in section 384.37, subsection 19.
c. Those structures, properties, facilities or actions, the acquisition, construction, improvement, installation, reconstruction, enlargement, repair, equipping, purchasing, or taking of which would constitute an essential corporate purpose or general corporate purpose as defined in section 384.24, subsections 3 and 4.
5. “Property” means real property as defined in section 4.1, subsection 13, and in section 427A.1, subsection 1, paragraph “h”.
6. “Property owner” or “owner” means the owner of property, as shown by the transfer books in the office of the county auditor of the county in which the property is located.
7. “Self-liquidating improvement” means any facility or property proposed to be leased in whole or in part to any person or governmental body to further the corporate purposes of the city and:
a. To aid in the commercial development of the district.
b. To further the purposes of the districts; or
c. Not substantially reduce the city’s property tax base.
8. The use of the conjunctive “and” includes the disjunctive “or” and the use of the disjunctive “or” includes the conjunctive “and”, unless the context clearly indicates otherwise.
9. All definitions in section 362.2 are incorporated by reference as a part of this chapter, except as provided in subsection 5.
[C77, 79, 81, §386.1]
84 Acts, ch 1179, §1; 2000 Acts, ch 1148, §1; 2002 Acts, ch 1119, §200, 201
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 386 - SELF-SUPPORTED MUNICIPAL IMPROVEMENT DISTRICTS › Section 386.2 - Authorization.

386.2 Authorization.
A city which proposes to create a district, to provide for its existence and operation, to provide for improvements or self-liquidating improvements for the district, to authorize and issue bonds for the purposes of the district, and to levy the taxes authorized by this chapter must do so in accordance with the provisions of this chapter.
[C77, 79, 81, §386.2]
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 386 - SELF-SUPPORTED MUNICIPAL IMPROVEMENT DISTRICTS › Section 386.5 - Dissolution.

386.5 Dissolution.
1. A district may be dissolved and terminated by action of the council rescinding the ordinance creating the district, and any subsequent ordinances amending the district, by an affirmative vote of three-fourths of all members of the council, or in cities having but three members of the council, the affirmative vote of two members. However, if a remonstrance has been filed with the clerk signed by at least twenty-five percent of all owners of property within the district representing ownership of property with an assessed value of twenty-five percent or more of the assessed value of all the property in the district, the rescission of the ordinance creating the district, and any subsequent ordinances amending the district, requires a unanimous vote of the council.
2. At any time prior to action of the council rescinding the ordinance creating the district, and any subsequent ordinances amending the district, the entire matter of dissolving a district shall be withdrawn from council consideration if a petition is filed with its clerk containing the signatures of at least forty percent of all owners of property within the district or signatures which together represent ownership of property with an assessed value of forty percent or more of the assessed value of all property within the district.
[C77, 79, 81, §386.5]
2019 Acts, ch 24, §104
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 386 - SELF-SUPPORTED MUNICIPAL IMPROVEMENT DISTRICTS › Section 386.8 - Operation tax.

386.8 Operation tax.
A city may establish a self-supported improvement district operation fund, and may certify taxes not to exceed the rate limitation as established in the ordinance creating the district, or any amendment thereto, each year to be levied for the fund against all of the property in the district, for the purpose of paying the administrative expenses of the district, which may include but are not limited to administrative personnel salaries, a separate administrative office, planning costs including consultation fees, engineering fees, architectural fees, and legal fees and all other expenses reasonably associated with the administration of the district and the fulfilling of the purposes of the district. The taxes levied for this fund may also be used for the purpose of paying maintenance expenses of improvements or self-liquidating improvements for a specified length of time with one or more options to renew if such is clearly stated in the petition which requests the council to authorize construction of the improvement or self-liquidating improvement, whether or not such petition is combined with the petition requesting creation of a district. Parcels of property which are assessed as residential property for property tax purposes are exempt from the tax levied under this section except residential properties within a duly designated historic district or property classified as residential property under section 441.21, subsection 14, paragraph “a”, subparagraph (6). A tax levied under this section is not subject to the levy limitation in section 384.1.
[C77, 79, 81, §386.8]
85 Acts, ch 113, §2; 2021 Acts, ch 20, §1, 14, 15
2021 amendment applies to assessment years beginning on or after January 1, 2022; 2021 Acts, ch 20, §15
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 386 - SELF-SUPPORTED MUNICIPAL IMPROVEMENT DISTRICTS › Section 386.9 - Capital improvement tax.

386.9 Capital improvement tax.
A city may establish a capital improvement fund for a district and may certify taxes, not to exceed the rate established by the ordinance creating the district, or any subsequent amendment thereto, each year to be levied for the fund against all of the property in the district, for the purpose of accumulating moneys for the financing or payment of a part or all of the costs of any improvement or self-liquidating improvement. However, parcels of property which are assessed as residential property for property tax purposes are exempt from the tax levied under this section except residential properties within a duly designated historic district or property classified as residential property under section 441.21, subsection 14, paragraph “a”, subparagraph (6). A tax levied under this section is not subject to the levy limitations in section 384.1 or 384.7.
[C77, 79, 81, §386.9]
85 Acts, ch 113, §3; 2021 Acts, ch 20, §2, 14, 15
Referred to in §386.12
2021 amendment applies to assessment years beginning on or after January 1, 2022; 2021 Acts, ch 20, §15
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 386 - SELF-SUPPORTED MUNICIPAL IMPROVEMENT DISTRICTS › Section 386.10 - Debt service tax.

386.10 Debt service tax.
A city shall establish a self-supported municipal improvement district debt service fund whenever any self-supported municipal improvement district bonds are issued and outstanding, other than revenue bonds, and shall certify taxes to be levied against all of the property in the district for the debt service fund in the amount necessary to pay interest as it becomes due and the amount necessary to pay, or to create a sinking fund to pay, the principal at maturity of all self-supported municipal improvement district bonds as authorized in section 386.11, issued by the city. However, parcels of property which are assessed as residential property for property tax purposes at the time of the issuance of the bonds are exempt from the tax levied under this section until the parcels are no longer assessed as residential property or until the residential properties are designated as a part of a historic district or property classified as residential property under section 441.21, subsection 14, paragraph “a”, subparagraph (6).
[C77, 79, 81, §386.10]
85 Acts, ch 113, §4; 2021 Acts, ch 20, §3, 14, 15
Referred to in §386.11
2021 amendment applies to assessment years beginning on or after January 1, 2022; 2021 Acts, ch 20, §15
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 386 - SELF-SUPPORTED MUNICIPAL IMPROVEMENT DISTRICTS › Section 386.11 - Self-supported municipal improvement district bonds.

386.11 Self-supported municipal improvement district bonds.
1. A city may issue and sell self-supported municipal improvement district bonds at public or private sale payable from taxes which must be levied in accordance with chapter 76. The bonds are payable from the levy of unlimited ad valorem taxes on all the taxable property within the district through the district debt service fund authorized by section 386.10. When self-supported municipal improvement district bonds are issued and taxes are levied in accordance with chapter 76, the taxes shall continue to be levied, until the bonds and interest thereon are paid in full, against all of the taxable property that was included in the district at the time of the issuance of the bonds, regardless of any subsequent removal of any property from the district or the dissolution of the district.
2. The proceeds of the sale of the bonds may be used to pay any or all of the costs of any improvement, or be used to pay any legal indebtedness incurred for the cost of any improvement including bonds or warrants previously issued to pay the costs of an improvement, or bonds may be exchanged for the evidences of such legal indebtedness.
3. Before the council may institute proceedings for the issuance of bonds, it shall proceed in the same manner as is required for the institution of proceedings for the issuance of bonds for an essential corporate purpose as provided in section 384.25, subsection 2 and all of the provisions of that subsection apply to bonds issued pursuant to this section.
4. A city may issue bonds authorized by this section pursuant to a resolution adopted at a regular or special meeting by an affirmative vote of a majority of the total members to which the council is entitled. The proceeds of a single bond issue may be used for various improvements.
5. The provisions of sections 384.29, 384.30, and 384.31 apply to bonds issued pursuant to this section, except that the bonds shall be designated “municipal improvement district bonds”.
6. No action may be brought which questions the legality of bonds issued pursuant to this section or the power of a city to issue the bonds or the effectiveness of any proceedings relating to the authorization and issuance of the bonds after thirty days from the time the bonds are ordered issued by the city.
[C77, 79, 81, §386.11]
Referred to in §386.10, 386.12
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 386 - SELF-SUPPORTED MUNICIPAL IMPROVEMENT DISTRICTS › Section 386.12 - Payment for improvements.

386.12 Payment for improvements.
The costs of improvements may be paid from any of the following sources or a combination thereof:
1. The capital improvement fund referred to in section 386.9.
2. The proceeds of bonds referred to in section 386.11.
3. Any other funds of the city which are legally available to pay all or a portion of the cost of an improvement. The fact that an improvement is initiated under the provisions of this chapter, or any of the costs of an improvement or any part of an improvement are being paid under the provisions of this chapter, shall not preclude the city from paying any costs of an improvement from any fund from which it might otherwise have been able to pay such costs. In addition, and not in limitation of the foregoing, any improvement which constitutes an essential corporate purpose or a general corporate purpose as defined in section 384.24, subsections 3 and 4, may be financed in whole or in part with the proceeds of the issuance of general obligation bonds of the city pursuant to the provisions of chapter 384, subchapter III.
4. Payment for the costs of an improvement may also be made in warrants drawn on any fund from which payment for the improvement may be made. If such funds are depleted, anticipatory warrants may be issued bearing a rate of interest not exceeding that permitted by chapter 74A, which do not constitute a violation of section 384.10, even if the collection of taxes or income from the sale of bonds applicable to the improvement is after the end of the fiscal year in which the warrants are issued. If the city arranges for the private sale of anticipatory warrants, they may be sold and the proceeds used to pay the costs of the improvement. Such warrants may be used to pay other persons furnishing services constituting a part of the cost of the improvement.
[C77, 79, 81, §386.12]
2018 Acts, ch 1041, §127
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 386 - SELF-SUPPORTED MUNICIPAL IMPROVEMENT DISTRICTS › Section 386.13 - Parking fee abatements.

386.13 Parking fee abatements.
A city may apply moneys in the operation fund of the district to prepay parking fees at any city parking facility located in or used in conjunction with the district but only after notice and hearing as required by section 386.6. The authority to prepay such fees shall exist only for the period of time set out in the notice to owners and in the resolution of the council authorizing the application of funds for that purpose. Upon the application of sufficient amounts of prepaid fees, the city need not charge individual users of the parking facility. Before adopting a resolution authorizing the application of funds for such purpose, the council must find that the application will further the purposes of the district, including but not limited to increasing the commercial activity in the district.
[C77, 79, 81, §386.13]