Iowa Code § 311.4 (2026)

When it is desired to improve a secondary road on a county line, as a secondary road assessment district project, the board of supervisors of any county may establish an assessment district in its county, and levy and collect special assessments for the payment of that portion of the estimated cost of the project assessable against lands in that county. Each

Tue Dec 09 22:16:33 2025 Iowa Code 2026, Chapter 311 (22, 0) §311.4, SECONDARY ROAD ASSESSMENT DISTRICTS 2\n\ncounty shall pay its share of the cost of the project as provided in this chapter, in the same manner as though the project were located wholly within that county. [C24, 27, 31, 35, 39, §4746; C46, §311.3; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.4] 85 Acts, ch 143, §3