Iowa Code § 306.32 (2026)

The board of supervisors shall proceed to a hearing on the objections or assessment of damages of any owner, mortgagee of record, and the actual occupant of such land if any of whom it has acquired jurisdiction, or if there are owners, mortgagee of record, and the actual occupant of such land if any over whom jurisdiction has not been acquired, the board may adjourn such hearing until a date when jurisdiction will be complete as to all owners. [SS15, §1527-r3; C24, 27, 31, 35, 39, §4614; C46, 50, §306.55; C54, 58, 62, 66, §306.26; C71, 73, 75, 77, 79, 81, §306.32] 2023 Acts, ch 66, §58 Referred to in §306.19, 306.27, 331.304