Iowa Code

Iowa Code § 468.67 (2026)

Procedure governing reclassification

✓ current as of July 2026

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The proceedings for such reclassification shall in all particulars be governed by the same rules as for original classification. The commissioners shall fix the percentage of actual benefits and make an equitable apportionment of the costs and expenses of such repairs, improvements or extensions and file a report thereof with the auditor in the same form and manner as for original classification. Thereafter, all the proceedings in relation thereto as to notice, hearing, and fixing of percentage of benefits and amount of assessments shall be as in this subchapter, parts 1 through 5, provided in relation to original classification and assessments, and at such hearing the board may affirm, increase, or diminish the percentage and assessment of benefits and apportionment of costs and expenses so as to make them just and equitable, and cause the record of the original classification, percentage of benefits, and assessments to be modified accordingly. [C24, 27, 31, 35, 39, §7494; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.74] 89 Acts, ch 126, §2 CS89, §468.67 Referred to in §468.65

Notes of Decisions

Cited in 4 cases (3 in the last 5 years), 1994–2026 · leading case: Hicks v. Franklin Cnty. Auditor, 514 N.W.2d 431 (Iowa 1994).

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Hicks v. Franklin Cnty. Auditor, 514 N.W.2d 431 (Iowa 1994). · cites it 2× “See Iowa Code § 468.67 . In light of the evidence in the record we conclude the board’s decision not to undertake reclassification of the district following the repair work was not arbitrary or capricious.”

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 12× “§ 468.67. The board then affirms, increases, or diminishes the percentage of benefits assessed as it deems just and equitable.”

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 3× “§ 468.67. Then, after notice and hearing, the board “may affirm, increase, or diminish the” commission’s assigned “percentage and assessment of benefits and apportionment of costs and expenses so as to make them just and equitable.”

Union Pac. R.R. Co. v. Drainage Dist. 87 Bd. of Trs. (Iowa Ct. App. 2021). “§ 468.67. The board then affirms, increases, or diminishes the percentage of benefits assessed as it deems just and equitable.”

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