Iowa Code 460.207 – Reimbursement of expenses
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Terms Used In Iowa Code 460.207
- Agricultural drainage well: means a vertical opening to an aquifer or permeable substratum which is constructed by any means including but not limited to drilling, driving, digging, boring, augering, jetting, washing, or coring, and which is capable of intercepting or receiving surface or subsurface drainage water from land directly or by a drainage system. See Iowa Code 460.101
- Drainage district: means a drainage district established pursuant to chapter 468. See Iowa Code 460.101
- Land: means land which is used or which is suitable for use for any purpose, if the land is located within an agricultural drainage well area which includes land used or suitable for use in farming. See Iowa Code 460.101
- property: includes personal and real property. See Iowa Code 4.1
The expenses incurred by a county in carrying out this subchapter shall be prorated among the landowners in the county who own land on which an agricultural drainage well is located. The amount shall be placed upon the tax books, and collected with interest and penalties after due, in the same manner as other unpaid property taxes. If expenses are incurred by a drainage district, the board shall levy an assessment on the lands in the district where an agricultural drainage well is located as provided in section 468.50.