Nothing contained in sections 443.2 and 445.10 shall apply to special assessment levies. [C31, 35, §7193-d5; C39, § 7193.05; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.15 ]
Limitations.
Iowa Code § 445.15, under TAX COLLECTION.
Iowa Code § 445.15