311.19 - ASSESSMENT ONE HUNDRED DOLLARS OR LESS.

        311.19  ASSESSMENT ONE HUNDRED DOLLARS OR LESS.         Assessments of one hundred dollars or less against any tract of      land, and assessments against lands owned by the state, county or      city, shall be due and payable from the date of levy by the board of      supervisors, or in the case of any appeal, from the date of final      confirmation of the levy by the court.         In case of assessments on lands owned by the county, the      assessments shall be paid from the county treasury.  In case of      assessments on lands owned by the state, the assessments shall be      paid out of any funds in the state treasury not otherwise      appropriated.  In case of assessments on lands owned by a city, the      assessments shall be paid from any available city fund.  
         Section History: Early Form
         [C24, § 4710; C27, 31, 35, § 4753-a3; C39, § 4753.03; C46, §      311.13; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 311.19] 
         Section History: Recent Form
         83 Acts, ch 123, § 113, 209; 98 Acts, ch 1107, §6