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.

Terms Used In Iowa Code 384.74

  • 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
  • Clerk: means the recording and recordkeeping officer of a city regardless of title. See Iowa Code 362.2
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Person: means an individual, firm, partnership, domestic or foreign corporation, company, association or joint stock association, trust, or other legal entity, and includes a trustee, receiver, assignee, or similar representative thereof, but does not include a governmental body. See Iowa Code 362.2
  • property: includes personal and real property. See Iowa Code 4.1
  • Publication: means public notice given in the manner provided in section 362. See Iowa Code 384.37
 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.
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