Special assessments are taxes due for public improvements such as the paving of streets, installation of new sewer systems, drainage systems, or sidewalks. Special assessments may also be assessed for delinquent water or solid waste/recycling bills. Counties may send a separate tax statement for special assessments due against a property. The special assessment notice mailed indicates the type of special assessment and how much is owed. In most instances special assessments are due with the first installment of property tax in September.
The rates or charges for the services of sewer systems, sewage treatment, solid waste collection, water, disposal, storm water drainage systems, city utility or enterprise charges are a lien on the property receiving services once they are certified to the County Treasurer if they are not paid to the city as provided by ordinance of city council or resolution of the trustees. A lien on the property has equal precedence with ordinary taxes and may be certified to the county treasurer and collected in the same manner as taxes. This lien is not divested by a judicial sale. For more information on this, please refer to Iowa Code 384.67, 384.84, 362.2(2), 331.553.4.