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.

Terms Used In Iowa Code 384.61

  • and: includes the disjunctive "or" and the use of the disjunctive "or" includes the conjunctive "and" unless the context clearly indicates otherwise. See Iowa Code 384.23
  • Council: means the governing body of a city. See Iowa Code 362.2
  • District: means the lots or parts of lots within boundaries established by the council for the purpose of the assessment of the cost of a public improvement. See Iowa Code 384.37
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • owner: means the owner or owners of property, as shown by the transfer books in the office of the county auditor of the county in which the property is located. See Iowa Code 384.37
  • Paving: means any kind of hard street surface, including, but not limited to, concrete, bituminous concrete, brick, stabilized gravel, or combinations of these, together with or without curb and gutter. See Iowa Code 384.37
  • property: includes personal and real property. See Iowa Code 4.1
  • Public improvement: includes the principal structures, works, component parts and accessories of any of the following:
  • Street: means a public street, highway, boulevard, avenue, alley, parkway, public place, plaza, mall or publicly owned right-of-way or easement within the limits of the city. See Iowa Code 384.37
 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.