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161A.36 - OPTION BY APPELLANT.

        161A.36  OPTION BY APPELLANT.
         When an owner takes an appeal from the assessment against any of
      the owner's land, the option to pay in installments whatever
      assessment is finally established against such land in said appeal
      shall continue, if within twenty days after the final determination
      of said appeal the owner shall file in the office of the auditor the
      owner's written election to pay in installments, and within said
      period pay such installments as would have matured prior to that time
      if no appeal had been taken, together with all accrued interest on
      said assessment to the last preceding interest-paying date.  

         Section History: Early Form

         [C62, 66, 71, 73, 75, 77, 79, 81, § 467A.36] 

         Section History: Recent Form

         C93, § 161A.36
         Referred to in § 161A.41