468.395 - COLLECTION OF TAX.

        468.395  COLLECTION OF TAX.         The assessment required under sections 468.393 and 468.394 shall      be made by the board of supervisors at the time of levying general      taxes, after the work has been authorized, and the assessment shall      be entered on the records of the board of supervisors, then entered      on the tax books by the county auditor as drainage taxes, and shall      be collected by the county treasurer at the same time, in the same      manner, and with the same interest, as general taxes.  If the      assessment is not paid the treasurer shall sell all lands upon which      the assessment remains unpaid, at the same time, and in the same      manner, as is now by law provided for the sale of lands for      delinquent taxes, including all steps up to the execution and      delivery of the tax deed.  The landowners shall take notice of and      pay the assessments without other or further notice than as is      provided for in this part.  The funds realized from the assessments      shall constitute the drainage fund, as contemplated in this part, and      shall be disbursed on warrants drawn against that fund by the county      auditor, on the order of the board of supervisors.  
         Section History: Early Form
         [C97, § 1983; C24, 27, 31, 35, 39, § 7749; C46, 50, 54, 58,      62, 66, 71, 73, 75, 77, 79, 81, § 466.6] 
         Section History: Recent Form
         89 Acts, ch 126, § 2         CS89, § 468.395         92 Acts, ch 1016, §38         Referred to in § 468.396