Iowa Code

Iowa Code § 468.120 (2026)

Proceedings on report

✓ current as of July 2026
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If the report recommends the annexation of the lands or any portion of them, the board shall consider the report, plats, and profiles and if satisfied that any of the lands are materially benefited by the district and that annexation is feasible, expedient, and for the public good, it shall proceed in all respects as to notice, hearing, appointment of appraisers to fix damages and as to hearing on the annexation; and if the annexation is finally made, as to classification and assessment of benefits to the annexed lands only, to the same extent and in the same manner as provided in the establishment of an original district. However, the annexation and classification of the annexed lands for benefits may be determined at one hearing. Those parties having an interest in the lands proposed to be annexed have the right to receive notice, to make objections, to file claims for damages, to have hearing, to take appeals and to do all other things to the same extent and in the same manner as provided in the establishment of an original district. [S13, §1989-a54; C24, 27, 31, 35, 39, §7550; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.129] 85 Acts, ch 163, §6; 89 Acts, ch 126, §2 CS89, §468.120 Referred to in §468.263, 468.269

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Notes of Decisions
Cited in 3 cases, 2016–2020 · leading case: Pieper, Inc. & Mep Co. v. Green Bay Levee & Drainage Dist. No. 2 (Iowa Ct. App. 2016).
Pieper, Inc. & Mep Co. v. Green Bay Levee & Drainage Dist. No. 2 (Iowa Ct. App. 2016). · cites it 10× “” Iowa Code § 468.120 (emphasis added). But we believe this language, upon which Pieper relies, is 17 premised on the original lands in the original district being classified and assessed upon the same statutory methodology.”
John & Lauri Askew v. Trs. of Mule Slough Drainage Dist. (Iowa Ct. App. 2020). · cites it 4× “See Iowa Code §§ 468.120 , .526. As a party interested in the proposed annexation, the Missouri Valley DD has the right to make objections and appeal the annexation.”
Dean R. Lindflott, Shirley M. Lindflott, Richard A. Lindflott, & Robert D. Lindflott v. Drainage Dist. No. 23, Worth Cnty., Iowa, & Worth Cnty. Bd. of Supervisors (Iowa Ct. App. 2017). “§ 468.120. “Those parties having an interests in the lands proposed to be annexed have the right .”
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