{"data":{"id":"us-ia/iowa-code-353.5","jurisdiction":"us-ia","citation":"Iowa Code § 353.5","heading":"Interest on installments.","body":"All unpaid installments of the special assessment tax levied against the property described in section 353.4 shall bear interest at a rate not exceeding that permitted by chapter 74A and all delinquent installments shall be subject to the same penalties as are now applied to delinquent general taxes.","path":["Title IX - LOCAL GOVERNMENT (Ch. 331 - 420)","Chapter 353 - COUNTY LIMESTONE QUARRIES"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/353.5.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:09Z","sha256":"dcd024e3ebd9e9e089f0a98ca310f012693f960652a4f85d7ba8fc47fd812c9f","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-353.4","next":"us-ia/iowa-code-353.6"},"notice":"GroundRules: Original legal text. Not legal advice."}