270.52 COSTS OF MAKING ASSESSMENTS.
The cost of making any assessment provided in sections
270.41 to
270.53 shall be charged
to the assessment district involved. The county auditor shall certify the costs incurred to the
appropriate governing body not later than August 1 of each year, and if unpaid as of September 1,
the county auditor shall levy a tax upon the taxable property of such taxing district sufficient to pay
such costs. The amount so collected shall be credited to the general revenue fund of the county.
History: Ex1971 c 31 art 25 s 12; 1995 c 264 art 16 s 6