reglab/statecodes huggingface dataset:
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.39 - Duties — time for performance — scale of benefits.

468.39 Duties — time for performance — scale of benefits.
At the time of appointing said commissioners, the board shall fix the time within which said assessment, classification, and apportionment shall be made, which may be extended for good cause shown. Within twenty days after their appointment, they shall begin to inspect and classify all the lands within said district, or any change, extension, enlargement, or relocation thereof in tracts of forty acres or less according to the legal or recognized subdivisions, in a graduated scale of benefits to be numbered according to the benefit to be received by each of such tracts from such improvement, and pursue said work continuously until completed and, when completed, shall make a full, accurate, and detailed report thereof and file the same with the auditor. The lands receiving the greatest benefit shall be marked on a scale of one hundred, and those benefited in a less degree with such percentage of one hundred as the benefits received bear in proportion thereto. They shall also make an equitable apportionment of the costs, expenses, fees, and damages computed on the basis of the percentages fixed.
[SS15, §1989-a12; C24, 27, 31, 35, 39, §7465; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.46]
89 Acts, ch 126, §2
CS89, §468.39
Referred to in §468.8, 468.13, 468.184
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.40 - Rules of classification.

468.40 Rules of classification.
1. The report of the commissioners shall specify each tract of land by proper description, and the ownership thereof, as the same appears on the transfer books in the auditor’s office.
2. In estimating the benefits as to the lands not traversed by said improvement, the commissioners shall not consider what benefits such land shall receive after some other improvements shall have been constructed, but only the benefits which will be received by reason of the construction of the improvement in question as it affords an outlet to the drainage of such lands, brings an outlet nearer to said lands, or relieves the lands from overflow and relieves and protects the lands from damage by erosion.
3. When the land is a state-owned lake or state-owned wetland, the commissioners shall ascertain the benefits realized from removing excess water and shall not consider any benefit realized if the state-owned lake or state-owned wetland were drained or converted to another land use.
[S13, §1989-a13; SS15, §1989-a12; C24, 27, 31, 35, 39, §7467; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.47]
89 Acts, ch 126, §2
CS89, §468.40
2011 Acts, ch 59, §2, 4; 2017 Acts, ch 29, §133
Referred to in §468.8, 468.13, 468.43, 468.184
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.41 - Assessment for lateral ditches — reclassification of benefited lands.

468.41 Assessment for lateral ditches — reclassification of benefited lands.
1. In fixing the percentages and assessments of benefits and apportionment of costs of construction to lands benefited by lateral ditches and drains as a part of the entire improvement to be made in a drainage district, the commissioners shall ascertain and fix the percentage of benefits and apportionment of costs to the lands benefited by such lateral ditches on the same basis and in the same manner as if said lateral was, with its sublaterals, being constructed as a subdistrict as provided in this subchapter, parts 1 through 5, reporting separately:
a. The percentage of benefits and amount accruing to each forty-acre tract or less on account of the construction of the main ditch, drain, or watercourse including pumping plant, if any.
b. The percentage of benefits and amount accruing to each forty-acre tract or less on account of the construction of such lateral improvement.
2. When there has been a repair or improvement to a lateral ditch or drain as provided in section 468.126 and the lands benefited by the lateral have not been classified as provided in this section, the board may order a classification of the lands and the commission shall ascertain and fix the percentage of benefits and apportionment of costs to the lands benefited by such lateral ditches or drains on the same basis and in the same manner as if the lateral was with its sublaterals being constructed as a subdistrict as provided in this subchapter, parts 1 through 5. When this procedure is followed for the classification of any lateral ditch or drain in a given district, the board shall follow the same procedure for all other lateral ditches or drains in the district which have not been classified as prescribed in this section.
[S13, §1989-a23; SS15, §1989-a12; C24, 27, 31, 35, 39, §7468; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.48]
83 Acts, ch 30, §1; 89 Acts, ch 126, §2
CS89, §468.41
Referred to in §468.8, 468.13, 468.131, 468.184
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.42 - Railroad property — collection.

468.42 Railroad property — collection.
The commissioners to assess benefits and make apportionment of costs and expenses shall determine and assess the benefits to the property of any railroad company extending into or through the levee or drainage district, and make return thereof showing the benefit and the apportionment of costs and expenses of construction. Such assessment when finally fixed by the board shall constitute a debt due from the railroad company to the district, and unless paid it may be collected by ordinary proceedings for the district in the name of the county in any court having jurisdiction. All other proceedings in relation to railroads, except as otherwise provided, shall be the same as provided for individual property owners within the levee or drainage district.
[S13, §1989-a18; C24, 27, 31, 35, 39, §7469; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.49]
89 Acts, ch 126, §2
CS89, §468.42
Referred to in §468.8, 468.13, 468.65, 468.184
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.43 - Public highways and state-owned lands.

468.43 Public highways and state-owned lands.
1. When any public highway or other public land extends into or through a levee or drainage district, the commissioners to assess benefits shall ascertain and return in their report the amount of benefits and the apportionment of costs and expenses to such highway or other public land, and the board of supervisors shall assess the same against such highway and land.
2. Such assessments against primary highways and other state-owned lands under the jurisdiction of the state department of transportation shall be paid by the state department from the primary road fund on due certification of the amount by the county treasurer to the department, and against all secondary roads and other county owned lands under the jurisdiction of the board of supervisors, from county funds.
3. When state-owned land under the jurisdiction of the department of natural resources is situated within a levee or drainage district, the commissioners assessing benefits shall ascertain and return in their report the amount of benefits and the apportionment of costs and expenses to the land, and the board of supervisors shall assess the amount against the land. In estimating benefits to land which is a state-owned lake or state-owned wetland, the commissioners shall ascertain benefits as provided in section 468.40.
4. The assessments against lands under the jurisdiction of the department of natural resources shall be paid as an expense from the appropriations addressed in section 7D.29, if authorized by the executive council upon certification of the amount by the county treasurer.
[S13, §1989-a19, -a26; C24, 27, 31, 35, 39, §7470; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.50]
83 Acts, ch 123, §183, 209; 85 Acts, ch 267, §3; 86 Acts, ch 1008, §1; 89 Acts, ch 126, §2
CS89, §468.43
97 Acts, ch 194, §1; 2011 Acts, ch 59, §3, 4; 2011 Acts, ch 131, §36, 158
Referred to in §331.429, 468.8, 468.13, 468.65, 468.184
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.44 - Report of commissioners.

468.44 Report of commissioners.
The commissioners, within the time fixed or as extended, shall make and file in the auditor’s office a written verified report in tabulated form as to each forty-acre tract, and each tract of less than forty acres, setting forth:
1. The names of the owners thereof as shown by the transfer books of the auditor’s office or the reports of the engineer on file, showing said entire classification of lands in said district.
2. The amount of benefits to highway and railroad property and the percentage of benefits to each of said other tracts and the apportionment and amount of assessment of cost and expense, or estimated costs or expense, against each:
a. For main ditches, and settling basins.
b. For laterals.
c. For levees and pumping station.
d. For erosion protection and control or flood control.
3. The aggregate amount of all assessments.
4. Any specific benefits other than those derived from the drainage of agricultural lands shall be separately stated.
[SS15, §1989-a12; C24, 27, 31, 35, 39, §7471; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.51]
89 Acts, ch 126, §2
CS89, §468.44
Referred to in §468.8, 468.13, 468.184
See §468.67
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.45 - Notice of hearing.

468.45 Notice of hearing.
1. The board shall fix a time for a hearing upon the report of the commissioners, and the auditor shall cause notice to be served upon each person whose name appears as owner, naming the person, and also upon the person or persons in actual occupancy of any tract of land without naming the person or persons, of the day and hour of such hearing.
2. The notice shall be for the same time and served in the same manner as is provided for the establishment of a drainage or levee district, including as provided in sections 468.14 through 468.18, and shall include all of the following:
a. A statement of the amount of the assessment of costs and expenses of construction apportioned to each owner upon each forty-acre tract or less. However, the statement is not required to be published as required in section 468.15 if it is posted in the office of the county auditor and on the county’s internet site. The county auditor shall provide a copy of the statement upon request.
b. A statement that all objections to the report must be in writing and filed with the auditor at or before the time set for the hearing.
[SS15, §1989-a12; C24, 27, 31, 35, 39, §7472; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.52]
89 Acts, ch 126, §2
CS89, §468.45
2021 Acts, ch 27, §2
Referred to in §468.13
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.46 - Hearing and determination.

468.46 Hearing and determination.
At the time fixed or at an adjourned hearing, the board shall hear and determine all objections filed to said report and shall fully consider the said report, and may affirm, increase, or diminish the percentage of benefits or the apportionment of costs and expenses made in said report against any body or tract of land in said district as may appear to the board to be just and equitable.
[SS15, §1989-a12; C24, 27, 31, 35, 39, §7473; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.53]
89 Acts, ch 126, §2
CS89, §468.46
Referred to in §468.13
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.47 - Evidence — conclusive presumption.

468.47 Evidence — conclusive presumption.
At such hearing, the board may hear evidence both for and against the approval of said report or any portion thereof, but it shall not be competent to show that any of the lands in said district assessed for benefits or against which an apportionment of costs and expenses has been made will not be benefited by such improvement in some degree. Any interested party may be heard in argument in person or by counsel.
[SS15, §1989-a12; C24, 27, 31, 35, 39, §7474; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.54]
89 Acts, ch 126, §2
CS89, §468.47
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.48 - Notice of increased assessment.

468.48 Notice of increased assessment.
The board shall cause notice to be served upon the owner of any tract of land or easement against which it is proposed to increase the assessment, requiring the owner to appear at a fixed date and show cause why such assessment should not be so increased. Such notice shall be served for the time and in the manner prescribed in section 468.15 or section 468.16, as the case may be, except that personal service in the same manner as an original notice may be made in lieu of the other methods.
[SS15, §1989-a12; C24, 27, 31, 35, 39, §7475; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.55]
89 Acts, ch 126, §2
CS89, §468.48
Service of notice,
R.C.P. 1.302 – 1.315
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.50 - Levy — interest.

468.50 Levy — interest.
When the board has finally determined the matter of assessments of benefits and apportionment, the board shall levy the assessments as fixed by it upon the lands within the district, but an assessment on a tract, parcel, or lot within the district which is computed at less than five dollars shall be fixed at the sum of five dollars. All assessments shall be levied at that time as a tax and shall bear interest at a rate determined by the board notwithstanding chapter 74A from that date, payable annually, except as provided as to payments within a specified time.
[SS15, §1989-a12; C24, 27, 31, 35, 39, §7477; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.57]
83 Acts, ch 101, §93; 89 Acts, ch 126, §2
CS89, §468.50
94 Acts, ch 1035, §1; 94 Acts, ch 1051, §4; 2014 Acts, ch 1110, §6
Referred to in §460.207, 468.269
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.51 - Lien of tax.

468.51 Lien of tax.
Such taxes shall be a lien upon all premises against which they are assessed as fully as taxes levied for state and county purposes.
[S13, §1989-a45; C24, 27, 31, 35, 39, §7478; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.58]
89 Acts, ch 126, §2
CS89, §468.51
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.52 - Levy for deficiency.

468.52 Levy for deficiency.
If the first assessment made by the board for the original cost or for repairs of any improvement is insufficient, the board shall make an additional assessment and levy in the same ratio as the first for either purpose, but an assessment on any tract, parcel, or lot within the district which is computed at less than five dollars shall be fixed at the sum of five dollars. All assessments shall be levied at that time as a tax and, notwithstanding chapter 74A, shall bear interest at a rate determined by the board from that date, payable annually, except as provided as to cash payments within a specified time.
[S13, §1989-a26; C24, 27, 31, 35, 39, §7479; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.59]
89 Acts, ch 126, §2
CS89, §468.52
94 Acts, ch 1051, §5; 2001 Acts, ch 107, §1
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.53 - Record of drainage taxes.

468.53 Record of drainage taxes.
All drainage or levee tax assessments shall be entered in the drainage record of the district to which they apply, and also upon the tax records of each county.
[C24, 27, 31, 35, 39, §7480; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.60]
89 Acts, ch 126, §2
CS89, §468.53
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.54 - Funds — disbursement — interest.

468.54 Funds — disbursement — interest.
The taxes when collected shall be kept in a separate fund known as the county drainage or levee fund and shall be paid out only for purposes properly connected with and growing out of the county drainage and levee districts on order of the board. The auditor shall continue to keep a record of each of the drainage and levee district’s funds so as to accurately reflect the financial condition of each district account. The county treasurer, on order of the board of supervisors, shall invest such funds not immediately needed for current operating expenses in United States government bonds, in time certificates of deposit, in savings accounts in banks as the board shall approve, in the interest-bearing obligations of the drainage and levee districts of the county, or as provided by chapter 12C. Interest collected by the treasurer on the funds invested shall be deposited in the county drainage or levee fund, and on July 1 of each year the auditor shall apportion and credit the interest to each drainage or levee district account in the proportion which the average credit balance of each district bears to the average balance of the county drainage or levee fund. The averages to be ascertained shall be the averages of the balances existing on the first of each month during the fiscal year immediately preceding. Interest collected on drainage or levee district taxes shall be credited to the district for which the taxes are being collected. This section does not permit expenditures in behalf of any district in excess of its share of the county drainage or levee fund. This section does not apply to drainage and levee districts under trustee management unless the trustees consent to its application, and in the absence of such consent, section 468.528 applies.
[S13, §1989-a13; C24, 27, 31, 35, 39, §7481; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.61]
89 Acts, ch 126, §2
CS89, §468.54
92 Acts, ch 1016, §35
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.55 - Assessments — maturity and collection.

468.55 Assessments — maturity and collection.
If a landowner selects an option provided in section 468.57, all drainage or levee tax assessments become due and payable with the first half of ordinary taxes, and shall be collected in the same manner with the same interest for delinquency and the same manner of enforcing collection by tax sales. As an alternative, the landowner may pay the annual installment in two equal payments, one-half with the September payment of ordinary taxes and one-half payable with the March payment of ordinary taxes. All drainage or levee tax assessments not optioned for installment payments by the landowner shall become due and payable within thirty days after the levy of assessments.
[S13, §1989-a26; C24, 27, 31, 35, 39, §7482; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.62]
89 Acts, ch 126, §2
CS89, §468.55
92 Acts, ch 1016, §36; 92 Acts, ch 1177, §1; 2001 Acts, ch 107, §2; 2006 Acts, ch 1158, §64
Collection of taxes, chapter 445
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.56 - Payment of assessments.

468.56 Payment of assessments.
All assessments for benefits, as corrected and approved by the board, shall be levied at one time against the property benefited, and when levied and certified by the board, are payable at the office of the county treasurer. A person may pay the person’s assessment in full without interest within thirty days after the levy of assessments, and before any improvement certificates or drainage bonds are issued for the assessment, and may pay a certificate at any time after issue, with accrued interest.
[S13, §1989-a26; C24, 27, 31, 35, 39, §7483; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.63]
84 Acts, ch 1028, §1; 84 Acts, ch 1189, §2; 88 Acts, ch 1039, §1; 89 Acts, ch 126, §2
CS89, §468.56
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.58 - Installment payments after appeal.

468.58 Installment payments after appeal.
When an owner takes an appeal from the assessment against any of the owner’s land, the option to pay in installments whatever assessment is finally established against such land in said appeal shall continue, if within twenty days after the final determination of said appeal the owner shall file in the office of the auditor the owner’s written election to pay in installments, and within said period pay such installments as would have matured prior to that time if no appeal had been taken, together with all accrued interest on said assessment to the last preceding interest-paying date.
[C24, 27, 31, 35, 39, §7486; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.65]
89 Acts, ch 126, §2
CS89, §468.58
Referred to in §468.57, 468.127
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.59 - Notice of half and full completion.

468.59 Notice of half and full completion.
Within two days after the engineer has filed a certificate that the work is half completed and within two days after the board of supervisors has accepted the completed improvement as in this subchapter, parts 1 through 5, provided, the county auditor shall notify the owner of each lot or parcel of land who has signed an agreement of waiver as provided in section 468.57, of such fact. Such notice shall be given by certified mail sent to such owners, respectively, at the addresses filed with the auditor at the time of making such agreement of waiver.
[C24, 27, 31, 35, 39, §7487; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.66]
89 Acts, ch 126, §2
CS89, §468.59
Referred to in §468.57, 468.127
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.60 - Lien of deferred installments.

468.60 Lien of deferred installments.
No deferred installment of the amount assessed as between vendor and vendee, mortgagor and mortgagee shall become a lien upon the property against which it is assessed and levied until June 30 of the preceding fiscal year in which it is due and payable.
[SS15, §1989-a12; C24, 27, 31, 35, 39, §7488; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.67]
89 Acts, ch 126, §2
CS89, §468.60
Referred to in §468.57, 468.127
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.61 - Surplus funds — application of.

468.61 Surplus funds — application of.
When one-half or more of all assessments for a drainage or levee district have been paid and it is ascertained that there will be a surplus in the district fund after all assessments have been paid, the board may refund to the owner of each tract of land, not more than fifty percent of the owner’s proportionate part of such surplus. When all construction work has been completed and all cost paid, and all assessments have been paid in full, the board may refund, to the owner of each tract of land, the owner’s proportionate part of any surplus funds except such portion of the surplus as the board considers should be retained for a sinking fund to pay future maintenance and repair costs.
[C24, 27, 31, §7489; C35, §7488-e1, 7489; C39, §7488.1, 7489; C46, §455.68, 455.69; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.68]
89 Acts, ch 126, §2
CS89, §468.61
Referred to in §468.57, 468.127
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.62 - Change of conditions — modification of plan.

468.62 Change of conditions — modification of plan.
If, after the improvement has been finally located and before construction thereof has been completed, there has been a change of conditions of such nature that the plan of improvement as adopted should be modified or amended, the board may direct the engineer appointed under section 468.30 or another engineer, to make a report showing such changes or modifications of the plan of improvement as may be necessary to meet the change of conditions. Upon the filing of such report, the board shall have jurisdiction to adopt said modified or amended plan of improvement or may further modify or amend and adopt the same by following the procedure provided in sections 468.201 and 468.205 through 468.209 so far as same are applicable, except that awards for damages shall not be canceled where there has been no change made in the improvement which would increase or decrease the damages awarded. However, modifications and changes may be made in the plan on which hearing was held without further notice or hearing, provided the same do not increase or decrease the estimated cost to the district by more than twenty-five percent.
[C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.69]
89 Acts, ch 126, §2
CS89, §468.62
Referred to in §468.66
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.63 - Drainage subdistrict.

468.63 Drainage subdistrict.
After the establishment of a drainage district, a person owning land within the district which has been assessed for benefits, but which is separated from the main ditch, drain, or watercourse for which it has been so assessed, by the land of others, who desires a ditch or drain constructed from the person’s land across the land of the others in order to connect with the main ditch, drain, or watercourse, and is unable to agree with the intervening owners on the terms and conditions on which the person may enter upon their lands and cause to be constructed the connecting drain or ditch, may file a petition for the establishment of a subdistrict. After the petition is filed, the proceedings shall be the same as provided for the establishment of an original district.
[S13, §1989-a23; C24, 27, 31, 35, 39, §7490; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.70]
86 Acts, ch 1050, §1; 88 Acts, ch 1069, §1; 89 Acts, ch 126, §2
CS89, §468.63
97 Acts, ch 163, §1
Referred to in §468.141
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.64 - Presumption — jurisdiction.

468.64 Presumption — jurisdiction.
Such connecting ditch or drain which a person shall cause to be constructed shall be presumed conducive to the public health, welfare, convenience, and utility the same as if it had been so constructed as a part of the original improvement of said district. When such subdistrict has been established and constructed it shall become and be a part of the improvement of such drainage district as a whole and be under the control and supervision of the board to the same extent and in every way as if it had been a part of the original improvement of such district.
[S13, §1989-a23; C24, 27, 31, 35, 39, §7491; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.71]
89 Acts, ch 126, §2
CS89, §468.64
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.65 - Reclassification.

468.65 Reclassification.
1. When, after a drainage or levee district has been established, except districts established by mutual agreement in accordance with section 468.142, and the improvements thereof constructed and put in operation, there has been a material change as to lands occupied by highway or railroad right-of-way or in the character of the lands benefited by the improvement, or when a repair, improvement, or extension has become necessary, the board may consider whether the existing assessments are equitable as a basis for payment of the expense of maintaining the district and of making the repair, improvement or extension. If they find the same to be inequitable in any particular, they shall by resolution express such finding, appoint three commissioners possessing the qualifications prescribed in section 468.38 and order a reclassification as follows:
a. If they find the assessments to be generally inequitable they shall order a reclassification of all property subject to assessment, such as lands, highways, and railroads in said district.
b. If the inequity ascertained by the board is limited to the proportion paid by highways or railroads, a general reclassification of all lands shall not be necessary but the commissioners may evaluate and determine the fair proportion to be paid by such highways or railroads or both as provided in sections 468.42 and 468.43.
c. Any benefits of a character for which levee or drainage districts may be established and which are attributable to or enhanced by the improvement or by the repair, improvement, or extension thereof, shall be a proper subject of consideration in a reclassification notwithstanding the district may have been originally established for a limited purpose.
d. (1) If after a district has been reclassified, the board in its judgment concludes there were errors in the reclassification or there is an inequitable assessment of benefits, the board may on its own motion, after notice to the landowners involved as provided in sections 468.14 through 468.18 and by resolution, order the district or any portion of the district to again be reclassified as prescribed in this section and in section 468.67.
(2) The board may include in its resolution an order to the commissioners that they prepare special common outlet classifications, if needed, in conjunction with the reclassification of the district.
2. Such reclassification when finally adopted shall remain the basis for all future assessments unless revised as provided in this subchapter, parts 1 through 5.
[C24, 27, 31, 35, 39, §7492; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.72]
89 Acts, ch 126, §2
CS89, §468.65
91 Acts, ch 80, §3; 2011 Acts, ch 25, §121
Referred to in §468.184
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.66 - Bids required.

468.66 Bids required.
If the board determines that a change described in section 468.62 increases the cost of the improvement in excess of the adjusted competitive bid threshold, the work shall be let by bids in the same manner as is provided for the original construction of such improvements.
[C24, 27, 31, 35, 39, §7493; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.73]
89 Acts, ch 126, §2
CS89, §468.66
94 Acts, ch 1051, §6; 2006 Acts, ch 1056, §2; 2010 Acts, ch 1091, §3, 4; 2014 Acts, ch 1075, §13; 2015 Acts, ch 51, §8
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.67 - Procedure governing reclassification.

468.67 Procedure governing reclassification.
The proceedings for such reclassification shall in all particulars be governed by the same rules as for original classification. The commissioners shall fix the percentage of actual benefits and make an equitable apportionment of the costs and expenses of such repairs, improvements or extensions and file a report thereof with the auditor in the same form and manner as for original classification. Thereafter, all the proceedings in relation thereto as to notice, hearing, and fixing of percentage of benefits and amount of assessments shall be as in this subchapter, parts 1 through 5, provided in relation to original classification and assessments, and at such hearing the board may affirm, increase, or diminish the percentage and assessment of benefits and apportionment of costs and expenses so as to make them just and equitable, and cause the record of the original classification, percentage of benefits, and assessments to be modified accordingly.
[C24, 27, 31, 35, 39, §7494; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.74]
89 Acts, ch 126, §2
CS89, §468.67
Referred to in §468.65
Classification procedures, see §468.38 – 468.44
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.68 - Drainage warrants received for assessments.

468.68 Drainage warrants received for assessments.
Warrants drawn upon the construction or maintenance funds of any district for which an assessment has been or must be levied, shall be transferable by endorsement, and may be acquired by any taxpayer of such district and applied at their accrued face value upon the assessment levied to create the fund against which the warrant was drawn; when the amount of the warrant exceeds the amount of the assessment, the treasurer shall cancel the warrant, and give the holder thereof a certificate for the amount of such excess, which certificate shall be filed with the auditor, who shall issue a warrant for the amount of such excess, and charge the treasurer therewith. Such certificate is transferable by endorsement, and will entitle the holder to the new warrant, made payable to the holder’s order, and bearing the original number, preceded by the following words:
Issued as unpaid balance due on warrant number .................
[S13, §1989-a13; C24, 27, 31, 35, 39, §7495; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.75]
89 Acts, ch 126, §2
CS89, §468.68
2018 Acts, ch 1041, §98
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.69 - Bonds received for assessments.

468.69 Bonds received for assessments.
Bonds issued for the cost of construction, maintenance, or repair of any drainage or levee district improvements, or for the refunding of any obligation of such district may be acquired by any taxpayer or group of taxpayers of such district and applied at their face value in the order of their priority, if any priority exists between bonds of the same issue, upon the payment of the delinquent or future assessments levied against the property of such taxpayers to pay off the bonds so acquired. The interest coupons attached to such bonds may likewise be applied at their face value to the payment of assessments for interest accounts, delinquent or future.
[C35, §7495-e1; C39, §7495.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.76]
89 Acts, ch 126, §2
CS89, §468.69
2014 Acts, ch 1092, §103; 2017 Acts, ch 29, §134
See §74.1 et seq.
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.70 - Installment assessments — interest-bearing warrants — improvement certificates.

468.70 Installment assessments — interest-bearing warrants — improvement certificates.
1. The board may provide by resolution for the payment of assessments in not more than twenty annual installments with interest at a rate determined by the board, notwithstanding chapter 74A. The board may issue warrants bearing interest at the same rate, which warrants shall be numbered and state a maturity date, in which event the warrants shall bear interest from the date of issuance without being presented for payment and marked unpaid for want of funds. The warrants may be sold by the board for cash in an amount not less than their face value, together with any accrued interest.
2. The board may provide by resolution for the issuance of improvement certificates payable to bearer or to the contractors, naming them, who have constructed the improvement or completed any part of the improvement, in payment or part payment of such work.
[S13, §1989-a26; C24, 27, 31, 35, 39, §7499; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.77]
89 Acts, ch 126, §2
CS89, §468.70
94 Acts, ch 1035, §3; 2019 Acts, ch 59, §153
Referred to in §468.57, 468.72, 468.74
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.71 - Form, negotiability, and effect.

468.71 Form, negotiability, and effect.
Each improvement certificate shall state the amount of one or more drainage assessments or part thereof made against the property, designating the property and the owner thereof liable for the payment of the assessments. The certificates shall be negotiable and transfer to the bearer all right and interest in and to the tax in every such assessment or part thereof described in the certificates, and shall authorize such bearer to collect and receive every assessment embraced in the certificates by or through any of the methods provided by law for collection of the assessments as the certificates mature.
[S13, §1989-a26; C24, 27, 31, 35, 39, §7500; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.78]
89 Acts, ch 126, §2
CS89, §468.71
2021 Acts, ch 80, §301
Referred to in §468.74
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.72 - Interest — place of payment.

468.72 Interest — place of payment.
Improvement certificates issued under section 468.70 shall bear interest at a rate determined by the board, payable annually, and shall be paid by the taxpayer to the county treasurer, who shall receipt for the interest payment and cause the amount to be credited on the certificates issued for the drainage assessments.
[S13, §1989-a26; C24, 27, 31, 35, 39, §7501; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.79]
89 Acts, ch 126, §2
CS89, §468.72
94 Acts, ch 1035, §4; 2021 Acts, ch 80, §302
Referred to in §468.74
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.73 - Sale at par — right to pay.

468.73 Sale at par — right to pay.
Any person shall have the right to pay the amount of the person’s assessment represented by any outstanding improvement certificate, with the interest thereon to the date of such payment, at any time. No improvement certificate shall be issued or negotiated for the use of the drainage district for less than par value with accrued interest up to the delivery or transfer thereof. Every such certificate, when paid, shall be delivered to the treasurer and by the treasurer surrendered to the party to whose assessment it relates.
[S13, §1989-a26, -a27; C24, 27, 31, 35, 39, §7502; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.80]
89 Acts, ch 126, §2
CS89, §468.73
Referred to in §468.74
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.74 - Drainage bonds.

468.74 Drainage bonds.
1. When a drainage district has been established or the making of any subsequent repair or improvement determined upon, if the board of supervisors shall find that the cost of such improvement will create assessments against the land included in the district that are greater than should be levied in a single year upon the lands benefited by the improvement, then, instead of issuing improvement certificates, as provided in sections 468.70 through 468.73, the board may fix the amount that shall be levied and collected each year until such cost and expenses are paid, and may issue drainage bonds of the county covering all assessments exclusive of assessments of one hundred dollars and less.
2. Before drainage bonds shall be issued, the governing body of the district shall cause an action for declaratory judgment to be brought in the district court of the county in which the bonds are to be issued, asking that their legality be confirmed. The court shall fix a date for hearing on the legality of the bonds and notice of hearing shall be given to the owners of each lot or tract of land within the district, which shall be affected by an assessment to pay the proposed bonds, as shown by the transfer books in the auditor’s office. Notice shall also be given to the holders of liens of record upon the affected lands and to all persons to whom it may concern without naming them specifically. The notice shall be given by publication and by mailing for the same time in advance of hearing and in the same manner prescribed in section 468.15. After the entry of the declaratory judgment adjudicating the validity of such bonds, the approval of the district court shall be endorsed on the bonds before issuance.
[C97, §1953; S13, §1989-a27; C24, 27, 31, 35, 39, §7503; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.81]
89 Acts, ch 126, §2
CS89, §468.74
2019 Acts, ch 59, §154
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.75 - Form.

468.75 Form.
Each of such bonds shall be numbered and have printed upon its face that it is a “Drainage Bond”, stating the county and number of the district for which it is issued, the date and maturity thereof, that it is in pursuance of a resolution of the board of supervisors, and that it is to be paid only from taxes for levee and drainage improvement purposes levied and collected on the lands assessed for benefits within the district for which the bond is issued.
[S13, §1989-a27; C24, 27, 31, 35, 39, §7504; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.82]
89 Acts, ch 126, §2
CS89, §468.75
2020 Acts, ch 1063, §253
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.76 - Amount — interest — maturity.

468.76 Amount — interest — maturity.
In no case shall the aggregate amount of all bonds issued exceed the benefits assessed. The bonds shall not be issued for a greater amount than the aggregate amount of assessments for the payment of which they are issued, nor for a longer period of maturity than twenty years. The bonds shall bear interest at a rate determined by the board, notwithstanding chapter 74A, payable semiannually, on June 1 and December 1 of each year. The interest on unpaid assessments shall be at a rate determined by the board.
[C97, §1953; S13, §1989-a27; C24, 27, 31, 35, 39, §7505; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.83]
89 Acts, ch 126, §2
CS89, §468.76
94 Acts, ch 1035, §5
Referred to in §357.21
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.77 - Maturity — interest — highway benefits.

468.77 Maturity — interest — highway benefits.
The board shall fix the amount, maturity, and interest of all bonds to be issued. It shall determine the amount of assessments to highways for benefits within the district to be covered by each bond issue. The taxes levied for benefits to highways and other public lands within any drainage or levee district shall be paid at the same times and in the same proportion as assessments against the lands of private owners.
[S13, §1989-a27; C24, 27, 31, 35, 39, §7506; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.84]
89 Acts, ch 126, §2
CS89, §468.77
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.78 - Sale or application at par — premium.

468.78 Sale or application at par — premium.
Such bonds may be applied at par with accrued interest to the payment of work as it progresses upon the improvements of the district, or, the board may sell, through the county treasurer, said bonds at not less than par with accrued interest and devote the proceeds to such payment. Any premium derived from the sale of said bonds shall be credited to the drainage fund of the district.
[C97, §1953; S13, §1989-a27; C24, 27, 31, 35, 39, §7508; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.86]
89 Acts, ch 126, §2
CS89, §468.78
Referred to in §357.21
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.79 - Deficiency levy — additional bonds.

468.79 Deficiency levy — additional bonds.
If any levy of assessments is not sufficient to meet the interest and principal of outstanding bonds, or if default shall occur by reason of nonpayment of assessments, additional assessments may be made on the same classification as the previous ones. Additional bond issues may be made when necessary to complete full payment for improvements, by the same proceedings as previous issues.
[C97, §1953; S13, §1989-a27; C24, 27, 31, 35, 39, §7509; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.87]
89 Acts, ch 126, §2
CS89, §468.79
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.80 - Funding or refunding indebtedness.

468.80 Funding or refunding indebtedness.
Drainage districts may settle, adjust, renew, or extend the time of payment of the legal indebtedness they may have, or any part thereof, in the sum of one thousand dollars or upwards, whether evidenced by bonds, warrants, certificates, or judgments, and may fund or refund the same and issue bonds therefor in the manner provided in section 468.367.
[C27, 31, 35, §7509-a1; C39, §7509.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.88]
89 Acts, ch 126, §2
CS89, §468.80
Additional provisions, subchapter IV, part 1
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.81 - Record of bonds.

468.81 Record of bonds.
A record of the numbers, amounts, and maturities of all such bonds shall be kept by the auditor showing specifically the lands embraced in the district upon which the tax has not been previously paid in full.
[S13, §1989-a27; C24, 27, 31, 35, 39, §7510; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.89]
89 Acts, ch 126, §2
CS89, §468.81
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.82 - Payment.

468.82 Payment.
The board, at the time of making the levy, shall fix a time within which all assessments in excess of one hundred dollars may be paid, and before any bonds are issued, publish notice in an official newspaper in the county where the district is located, of such time. After the expiration of such time, no assessments may be paid except in the manner and at the times fixed by the board in the resolution authorizing the issue of the bonds.
[C24, 27, 31, 35, 39, §7511, 7512; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.90, 455.91]
89 Acts, ch 126, §2
CS89, §468.82
2014 Acts, ch 1110, §7, 8
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.83 - Appeals.

468.83 Appeals.
1. Any person aggrieved may appeal from any final action of the board in relation to any matter involving the person’s rights, to the district court of the county in which the proceeding was held.
2. In districts extending into two or more counties, appeals from final orders resulting from the joint action of the several boards or the board of trustees of such district may be taken to the district court of any county into which the district extends.
[S13, §1989-a6, -a11, -a14, -a35; C24, 27, 31, 35, 39, §7513, 7514; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.92, 455.93]
89 Acts, ch 126, §2
CS89, §468.83
Referred to in §468.126, 468.135
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS › Section 468.84 - Time and manner.

468.84 Time and manner.
All appeals shall be taken within twenty days after the date of final action or order of the board from which such appeal is taken by filing with the auditor a notice of appeal, designating the court to which the appeal is taken and the order or action appealed from, and stating that the appeal will come on for hearing thirty days following perfection of the appeal with allowances of additional time for good cause shown. This notice shall be accompanied by an appeal bond with sureties to be approved by the auditor conditioned to pay all costs adjudged against the appellant and to abide the orders of the court.
[S13, §1989-a6, -a14, -a35; C24, 27, 31, 35, 39, §7515; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.94]
89 Acts, ch 126, §2
CS89, §468.84
Referred to in §357.33, 468.85, 468.126, 468.135, 468.547
Presumption of approval of bond, §636.10