Iowa Code

Iowa Code § 468.39 (2026)

Duties — time for performance — scale of benefits

✓ current as of July 2026

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At the time of appointing said commissioners, the board shall fix the time within which said assessment, classification, and apportionment shall be made, which may be extended for good cause shown. Within twenty days after their appointment, they shall begin to inspect and classify all the lands within said district, or any change, extension, enlargement, or relocation thereof in tracts of forty acres or less according to the legal or recognized subdivisions, in a graduated scale of benefits to be numbered according to the benefit to be received by each of such tracts from such improvement, and pursue said work continuously until completed and, when completed, shall make a full, accurate, and detailed report thereof and file the same with the auditor. The lands receiving the greatest benefit shall be marked on a scale of one hundred, and those benefited in a less degree with such percentage of one hundred as the benefits received bear in proportion thereto. They shall also make an equitable apportionment of the costs, expenses, fees, and damages computed on the basis of the percentages fixed. [SS15, §1989-a12; C24, 27, 31, 35, 39, §7465; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.46] 89 Acts, ch 126, §2 CS89, §468.39 Referred to in §468.8, 468.13, 468.184

Notes of Decisions

Cited in 4 cases (2 in the last 5 years), 2014–2026 · leading case: Pieper, Inc. & Mep Co. v. Green Bay Levee & Drainage Dist. No. 2 (Iowa Ct. App. 2016).

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Pieper, Inc. & Mep Co. v. Green Bay Levee & Drainage Dist. No. 2 (Iowa Ct. App. 2016). · cites it 8× “Michael Pieper objected, asserting the assessment method did not conform to the method prescribed by Iowa Code section 468.39 (2013). After the November 21 meeting, the board requested that the commissioners reconsider some of the properties to be assessed.”

Union Pac. R.R. Co. & Midwestern R.R. Props. v. Drainage Dist. 67 Bd. of Trs., Gary Rabe, in His Capacity as a Member of the Bd. of Trs., Keith Helving, in His Capacity as a Member of the Bd. of Trs., Dennis Prochaska, in His Capacity as a Member of the Bd. of Trs. (Iowa 2022). · cites it 2× “See Iowa Code §§ 468.39 , .127(1). The classification of benefits remains the basis of future assessments unless the board of trustees reclassifies the land.”

State of Iowa, ex rel. Iowa Dep't of Transp. v. Honey Creek Drainage Dist. No. 6 Bd. of Trs., Robert D. Hansen, Mason J. Hansen, & Richard J. Hansen in their capacities as members of the Bd. of Trs. of Honey Creek Drainage Dist. No. 6, Pigeon Creek Drainage Dist. No. 2 (Iowa 2026). · cites it 2× “See Iowa Code §§ 468.39 (2023) (requiring classification “according to the benefit to be received by each of such tracts from such improvement”), .”

Philip Naeve, Marilynne J. Naeve, Kyndra Naeve Walton, Camille Naeve Urban, Naeve Farm, Inc., & the Philip & Marilynne Naeve Trust v. Humboldt Cnty. Drainage Dist. 126, Humboldt Cnty. Bd. of Supervisors & Its Members, Harley Hett, Jerry Haverly, Harlan Hansen, John M. Christianson & Carl Mattes (Iowa Ct. App. 2014). · cites it 2× “Iowa Code § 468.39 . Iowa Code section 468.”

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