317.21 - COST OF WEED DESTRUCTION.

        317.21  COST OF WEED DESTRUCTION.         When the commissioner destroys any weeds under the authority of      section 317.16, after failure of the landowner responsible to destroy      such weeds pursuant to the order of the board of supervisors, the      cost of the destruction shall be assessed against the land and      collected from the landowner responsible in the following manner:         1.  Annually, after the weed commissioner has completed the      program of destruction of weeds by reason of noncompliance by persons      responsible for the destruction, the board of supervisors shall      determine as to each tract of real estate the actual cost of labor      and materials used by the commissioner in cutting, burning, or      otherwise destroying the weeds, the cost of serving notice, and of      special meetings or proceedings, if any.  To the total of all sums      expended, the board shall add an amount equal to twenty-five percent      of that total to compensate for the cost of supervision and      administration and assess the resulting sum against the tract of real      estate by a special tax, which shall be certified to the county      auditor and county treasurer by the clerk of the board of      supervisors, and shall be placed upon the tax books, and collected,      with interest after delinquent, in the same manner as other unpaid      taxes.  The tax shall be due on March 1 after assessment, and shall      be delinquent from April 1 after due.  However, when the last day of      March is a Saturday or Sunday, such amount shall be delinquent from      the second business day of April.  When collected, the moneys shall      be paid into the fund from which the costs were originally paid.         2.  Before making any such assessment, the board of supervisors      shall prepare a plat or schedule showing the several lots, tracts of      land or parcels of ground to be assessed which shall be in accord      with the assessor's records and the amount proposed to be assessed      against each of the same for destroying or controlling weeds during      the fiscal year.         3.  Such board shall thereupon fix a time for the hearing on such      proposed assessments, which time shall not be later than December 15      of the year, and at least twenty days prior to the time thus fixed      for such hearing shall give notice thereof to all concerned that such      plat or schedule is on file, and that the amounts as shown therein      will be assessed against the several lots, tracts of land or parcels      of ground described in said plat or schedule at the time fixed for      such hearing, unless objection is made thereto.  Notice of such      hearing shall be given by one publication in official county      newspapers in the county in which the property to be assessed is      situated; or by posting a copy of such notice on the premises      affected and by mailing a copy by certified mail to the last known      address of the person owning or controlling said premises.  At such      time and place the owner of said premises or anyone liable to pay      such assessment, may appear with the same rights given by law before      boards of review, in reference to assessments for general taxation.      
         Section History: Early Form
         [S13, § 1565-c, -d; C24, 27, § 4824, 4825; C31, 35, § 4824, 4825,      4825-c1, -c2; C39, § 4829.19; C46, § 317.20; C50, 54, 58, 62, 66,      71, 73, 75, 77, 79, 81, § 317.21] 
         Section History: Recent Form
         85 Acts, ch 171, § 7; 92 Acts, ch 1016, § 4; 98 Acts, ch 1107, §7;      2005 Acts, ch 34, §2, 26         Referred to in § 317.16, 317.20, 331.502, 331.559