7-2-3: SPECIAL ASSESSMENTS FOR IMPROVEMENTS:
   A.   Payments: Any assessment that exceeds five hundred dollars ($500.00) may be paid in installments as set by the city council, not exceeding eleven (11), in the same manner as for special assessments under Iowa Code chapter 384, division IV and at an interest rate of four percent (4), in accordance with Iowa Code Section 384.60 and Chapter 74A.
   B.   Certification Of Special Assessments To County Treasurer: Upon making the special assessment pursuant to this chapter, it shall be certified to the county treasurer and shall be placed on the tax list as is provided by law. (Ord. 5688, 2-20-2023)