§ 468.121 — Levy on annexed lands

Iowa § 468.121

• Jurisdiction: Iowa
• Title XI: NATURAL RESOURCES
• Ch. 468: LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS

Text

After annexation is made the board may levy upon the annexed lands an assessment
sufficient to equal the assessments for benefit originally paid by the lands of equal
classification if the finding by the board as provided by section 468.119 was that the lands
shouldhavebeenincludedinthedistrictwhenoriginallyestablished, plustheirproportionate
share of the costs of any enlargement or extension of drains required to serve the annexed
lands. If the finding of the board as provided in section 468.119 was based on the fact that
additional lands are now benefited by virtue of the repair, improvement, or the change of
the topographical conditions made to the district and were not benefited by the district as
originally established, then the board shall levy upon the annexed lands an assessment
sufficient to pay their proportionate share of the costs of the repair or improvement which
was the basis for the lands being annexed. If the board finds that the lands are presently
receiving benefits from the district but that some were reasonably omitted from the original
establishment because of the change of the topographical conditions, the assessments levied
upon the annexed lands shall be limited to a proportionate share of the costs of current and
future maintenance, repairs and improvements.

Legislative History

[S13, §1989-a54; C24, 27, 31, 35, 39, §7551; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.130]