Iowa Code
Iowa Code § 275.28 (2026)
Plan of division of assets and liabilities
✓ current as of July 2026
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In addition to setting up the territory to comprise the reorganized districts, a reorganization petition shall provide for a division of assets and liabilities of the districts affected among the reorganized districts. However, if territory is excluded from the reorganized district by the petition or by the area education agency board of directors, the division of all assets and liabilities shall be made under the provisions of sections 275.29 through 275.31. [C46, 50, §275.7; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §275.28] 93 Acts, ch 160, §8; 2015 Acts, ch 93, §2, 8; 2016 Acts, ch 1073, §92 Referred to in §275.12
\nNotes of Decisions
Cited in 1
case, 1986–1986 · leading case: Ruthven Consol. Sch. Dist. v. Emmetsburg Cmty. Sch. Dist., 382 N.W.2d 136 (Iowa 1986).
Ruthven Consol. Sch. Dist. v. Emmetsburg Cmty. Sch. Dist., 382 N.W.2d 136 (Iowa 1986). “Under section 275.28, not implemented here, a plan for school reorganization may include a plan for such a division.”
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