357.22 - LIEN OF ASSESSMENTS -- TAX.

        357.22  LIEN OF ASSESSMENTS -- TAX.         When the assessment has been completed and the bonds sold and the      schedule of assessment shall be turned over to the county auditor,      the installments due thereon shall be collected in the same manner as      ordinary taxes and shall constitute a lien on the property against      which they are made.  If the treasurer does not receive sufficient      funds to enable the treasurer to pay the interest and retire the      bonds as they become due, the auditor shall levy an annual tax of      eighty-one cents per thousand dollars of assessed value of all      taxable property within the district to pay such deficiency, and the      county treasurer shall apply the proceeds of such levy to the payment      of the bonds and the interest on the same so long as the bonds are in      arrears on either interest or principal.  
         Section History: Early Form
         [C24, 27, 31, 35, § 5525; C39, § 5526.22; C46, 50, 54, 58, 62,      66, 71, 73, 75, 77, 79, 81, § 357.22]         Referred to in § 331.559, 357.35