2025 Session Last amended: 2014 session

§ 103E.341 — Drainage Authority Final Order

Plain-Language Summary

The auditor certifies drainage assessments to the county treasurer for collection as part of property taxes. Delinquent assessments are subject to the same penalties and enforcement as delinquent property taxes, including tax forfeiture.

Practical Notes
Drainage assessments are serious financial obligations that carry the same consequences as unpaid property taxes. Failure to pay can ultimately lead to loss of your property through tax forfeiture.