1.A classification of land for drainage, erosion, or flood control purposes, when finally
adopted, shall remain the basis of all future assessments for the purpose of the district
unless revised by the board in the manner provided for reclassification. However, where
land included in said classification has been destroyed, in whole or in part, by the erosion of
a river, or where additional right-of-way has been subsequently taken for drainage purposes,
the land which has been so eroded and carried away by the action of a river or which has
been taken for additional right-of-way, may be removed by the board from the district as
classified, without any reclassification, and no assessment shall thereafter be made on the
land so removed. Any deficiency in assessment existing as the result of
Free access — add to your briefcase to read the full text and ask questions with AI
1. A classification of land for drainage, erosion, or flood control purposes, when finally
adopted, shall remain the basis of all future assessments for the purpose of the district
unless revised by the board in the manner provided for reclassification. However, where
land included in said classification has been destroyed, in whole or in part, by the erosion of
a river, or where additional right-of-way has been subsequently taken for drainage purposes,
the land which has been so eroded and carried away by the action of a river or which has
been taken for additional right-of-way, may be removed by the board from the district as
classified, without any reclassification, and no assessment shall thereafter be made on the
land so removed. Any deficiency in assessment existing as the result of said action of the
board shall be spread by it over the balance of lands remaining in said district in the same
ratio as was fixed in the classification of the lands, payable at the next taxpaying period.
2. Except districts established by mutual agreement in accordance with section 468.142
in the event any forty-acre tract or less, or any lot, tract, or parcel, as set forth in the existing
classification or reclassification of any drainage district now or hereafter established, is
divided into two or more tracts, whether such division is by sale or condemnation or platted
as a subdivision, the classification of the original tract shall be apportioned to the resulting
parcels, regardless of use, except for land taken for additional drainage right-of-way. The
classification of the original tract may be apportioned between the resulting parcels by
agreement between the parties to such division. The parties shall file with the county
auditor a written agreement setting forth the original description and the description of
the tracts as subdivided and the percentage of the original classification apportioned to
each. This agreement shall bear the signature of all of the parties to the subdivision. The
agreement contemplated herein may be contained in the deed or other instrument effecting
the division of the land, which agreement shall be binding upon the grantee or grantees by
their acceptance of such instrument and their signatures shall not be necessary. The auditor
shall enter this agreement in the drainage record and amend the current classification of the
district in accordance with the agreement.
3. In the event the parties to the subdivision cannot agree as to the apportionment of
the percentage classification, the board of supervisors shall, upon application of either
party, appoint a commission having the qualifications of commissioners, in accordance
with section 468.38. The commissioners shall inspect the lands involved and apportion
the existing classification of the original tract equitably and fairly to each of the several
tracts as subdivided. The board shall make a full, accurate, and detailed report thereof and
file the report with the county auditor within the time set by the board. The report of the
commissioners shall set forth the names of the owners thereof, the description of each of
the tracts and the percentage of the original classification that each such tract shall bear for
main ditches and settling basins, for laterals, for levees and pumping station. Thereafter
all the proceedings in relation thereto as to notice of hearing and fixing of percentage
benefits shall be as in this subchapter, parts 1 through 5 and 7, provided in relation to
original classification and assessments, and at such hearing, the board may affirm, increase
or diminish the percentage of benefits so as to make them just and equitable, and cause
the record of the existing classification, percentage of benefits or assessments, or both, to
be modified accordingly. In the event the parties neither agree as to the apportionment
of classification nor make application for the appointment of commissioners, then the
auditor of the county in which the land is situated shall make such apportionment upon an
equitable basis and enter the same of record as herein provided. No tract of land included
within the boundary of any drainage district shall be exempt from drainage assessments or
reassessments, except as herein provided.