Hardin County |
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| Drainage District Assessments
There are more than 200 drainage districts within Hardin County. Property owners within the district, not the County, own and pay for all maintenance and repairs to that district. A contractor hired by the Trustees will do the work and will be paid by the district.
Drainage districts are not assessed on a regular basis. They are assessed once the drainage funds are depleted, which will occur when there is work completed within the district. These assessments are made to pay for contractor costs, engineering costs, damages, etc. Depending on the amount of work required in the district, some are assessed every two years while some may be 50 years or more.
Assessments or classification of land in a drainage district are based on the benefit that the land receives, or could potentially receive, from being in the district. Typically land near the bottom of the district or adjacent to a district ditch or tile will pay more than lands at the top of the district or not as close to district facilities.
Drainage maps show where property is located within the district watershed area and its relation to the ditches and tiles. To view the available maps online, Search Drainage District GIS Website (Beacon).
For more information on Iowa drainage districts and assessments, visit the Iowa State Association of County Auditors website.
Delinquent drainage assessments become a lien on the property, per Iowa Code, Section 468.51. The property can then be sold for back taxes/assessments just as it can be sold for non-payment of property taxes as outlined in Iowa Code, Section 468.158-468.162.
Members cannot exempt themselves from the district unless the district is dissolved.
The Code of Iowa, Section 468.57, states the landowner can sign up for payments within 30 days from the date of the assessment for each parcel over $500.
The payment plan is not less than 10 nor more than 20 annual installments with the due date same as ordinary taxes.
The number of annual payments and the interest rate is determined by the board.