353.5 - INTEREST ON INSTALLMENTS. - Iowa Statutes

353.5 INTEREST ON INSTALLMENTS. All unpaid installments of the special assessment tax levied against the property described in section 353.4 shall bear interest at a rate not exceeding that permitted by chapter 74A and all delinquent installments shall be subject to the same penalties as are now applied to delinquent general taxes.          Section History: Early Form [C39, § 3142.13; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 202.5]          Section History: Recent Form C93, § 353.5