Iowa Code » Chapter 468 — LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS
Iowa Code

Iowa Code § 468.44 (2026)

Report of commissioners

✓ current as of July 2026
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The commissioners, within the time fixed or as extended, shall make and file in the auditor’s office a written verified report in tabulated form as to each forty-acre tract, and each tract of less than forty acres, setting forth:

1. The names of the owners thereof as shown by the transfer books of the auditor’s office or the reports of the engineer on file, showing said entire classification of lands in said district.

2. The amount of benefits to highway and railroad property and the percentage of benefits to each of said other tracts and the apportionment and amount of assessment of cost and expense, or estimated costs or expense, against each:

a. For main ditches, and settling basins.

b. For laterals.

c. For levees and pumping station.

d. For erosion protection and control or flood control.

3. The aggregate amount of all assessments.

4. Any specific benefits other than those derived from the drainage of agricultural lands shall be separately stated. [SS15, §1989-a12; C24, 27, 31, 35, 39, §7471; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.51] 89 Acts, ch 126, §2 CS89, §468.44 Referred to in §468.8, 468.13, 468.184 \n

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 2014–2022 · leading case: 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).
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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 5× “The Railroad contended that the Drainage District’s reclassification violates Iowa Code section 468.44 because it improperly determined that the cost of constructing the tile line was a “special benefit” to the Railroad.”
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). “) 5 Code § 468.44. The board then must provide for notice of a public hearing to be served upon the interested parties in the same manner as provided for the establishment of the district.”
Iowa Code § 468.44(2): 1 case
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). “The Railroad contended that the Drainage District’s reclassification violates Iowa Code section 468.44 because it improperly determined that the cost of constructing the tile line was a “special benefit” to the Railroad.”
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