Iowa Code

Iowa Code § 468.528 (2026)

Disbursement of funds

✓ current as of July 2026

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Drainage and levee taxes when so levied and collected shall be kept by the treasurer of the county in a separate fund to the credit of the district for which it is collected. The county treasurer shall disburse the moneys in the fund only upon any of the following:

1. The orders of the board of trustees, signed by the president of the board, upon which warrants shall be drawn by the auditor upon the treasurer.

2. For drainage and levee districts with pumping stations, by orders of the board of trustees directing the treasurer to place all or any part of the moneys into a checking account established by the board in a bank or credit union as defined in section 12C.1.

a. The treasurer shall disburse the moneys only upon resolution duly adopted by the board. The board shall not expend moneys in the account for a purpose if the board could not order the county treasurer to expend moneys from the county’s separate fund for that same purpose.

b. The board shall file with the county auditor an annual financial statement that is accompanied by an unqualified opinion based upon an audit of the account performed by a\n\nTue Dec 09 22:08:56 2025 Iowa Code 2026, Chapter 468 (83, 1) §468.528, LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS 112\n\ncertified public accountant licensed in this state. Notwithstanding paragraph “a”, the board shall pay the costs associated with performing the audit out of the district’s moneys. [SS15, §1989-a52f; C24, 27, 31, 35, 39, §7702; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §462.29] 89 Acts, ch 126, §2 CS89, §468.528 2011 Acts, ch 94, §2 Referred to in §468.54 \n

Notes of Decisions

Cited in 2 cases, 1994–2012 · leading case: Chicago Cent. & Pac. R.R. Co. v. Calhoun Cnty. Bd. of Supervisors, Acting as Tr. for the Drainage Dist. No. 86, 816 N.W.2d 367 (Iowa 2012).

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Chicago Cent. & Pac. R.R. Co. v. Calhoun Cnty. Bd. of Supervisors, Acting as Tr. for the Drainage Dist. No. 86, 816 N.W.2d 367 (Iowa 2012). · cites it 4× “Iowa Code § 468.528 . The treasurer may only disburse the money on “the orders of [the board of] trustees, signed by the president of the board, upon which warrants shall be drawn by the auditor upon the treasurer.”

Sedore v. Trs. of Streeby Drainage, 525 N.W.2d 432 (Iowa Ct. App. 1994). · cites it 2× “and Iowa Code section 468.528 provides for disbursement of funds: Drainage and levee taxes when so levied and collected shall be kept by the treasurer of the county in a separate fund to the credit of the district for which it is collected, shall be expended only upon the orders…”

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