Iowa Code
Iowa Code § 468.47 (2026)
Evidence — conclusive presumption
✓ current as of July 2026
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At such hearing, the board may hear evidence both for and against the approval of said report or any portion thereof, but it shall not be competent to show that any of the lands in said district assessed for benefits or against which an apportionment of costs and expenses has been made will not be benefited by such improvement in some degree. Any interested party may be heard in argument in person or by counsel. [SS15, §1989-a12; C24, 27, 31, 35, 39, §7474; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.54] 89 Acts, ch 126, §2 CS89, §468.47
\nNotes of Decisions
Cited in 3
cases, 2017–2017 · leading case: Bd. of Water Works Trs. of the City of Des Moines, Iowa v. Sac Cnty. Bd. of Supervisors, as Tr. of Drainage Districts 32, 42, 65, 79, 81, 83, 86, & Calhoun Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. of Drainage Districts 2 & 51 & Buena Vista Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. of Drainage Districts 19, 890 N.W.2d 50 (Iowa 2017).
Bd. of Water Works Trs. of the City of Des Moines, Iowa v. Sac Cnty. Bd. of Supervisors, as Tr. of Drainage Districts 32, 42, 65, 79, 81, 83, 86, & Calhoun Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. of Drainage Districts 2 & 51 & Buena Vista Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. of Drainage Districts 19, 890 N.W.2d 50 (Iowa 2017). “will not be benefited by [an] improvement in some degree.” A similar provision, with an escape clause, may be found in Iowa Code section 468.”
Bd. of Water Works Trs. of the City of Des Moines, Iowa v. Sac Cnty. Bd. of Supervisors, as Tr. of Drainage Districts 32, 42, 65, 79, 81, 83, 86, & Calhoun Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. of Drainage Districts 2 & 51 & Buena Vista Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. of Drainage Districts 19 (Iowa 2017). “” A similar provision, with an escape clause, may be found in Iowa Code section 468.”
Amended April 11, 2017 Bd. of Water Works Trs. of the City of Des Moines, Iowa v. Sac Cnty. Bd. of Supervisors, as Tr. of Drainage Districts 32, 42, 65, 79, 81, 83, 86, & Calhoun Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. of Drainage Districts 2 & 51 & Buena Vista Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. (Iowa 2017). “” A similar provision, with an escape clause, may be found in Iowa Code section 468.”
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