Iowa Code

Iowa Code § 468.92 (2026)

Conclusive presumption on appeal

✓ current as of July 2026

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1. On the trial of an appeal from the action of the board in fixing and assessing the amount of benefits to any land within the district as established, it shall not be competent to show that any lands assessed for benefits within said district as established are not benefited in some degree by the construction of the said improvement.

2. An exception to the conclusiveness of an assessment under this section shall be in those\n\nTue Dec 09 22:08:56 2025 Iowa Code 2026, Chapter 468 (83, 1) 35 LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS, §468.97\n\ncases where it has been determined under section 468.188 that land has later been deprived of benefits received by a division of the district by some other improvement. [SS15, §1989-a12; C24, 27, 31, 35, 39, §7523; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.102] 89 Acts, ch 126, §2 CS89, §468.92 2019 Acts, ch 24, §104 Referred to in §357.33, 468.126, 602.8102(65) \n

Notes of Decisions

Cited in 4 cases, 2014–2017 · 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).

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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). · cites it 4× “” A similar provision, with an escape clause, may be found in Iowa Code section 468.92, entitled “Conclusive presumption on appeal.”

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). · cites it 2× “” A similar provision, with an escape clause, may be found in Iowa Code section 468.92, entitled “Conclusive presumption on appeal.”

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). · cites it 2× “” A similar provision, with an escape clause, may be found in Iowa Code section 468.92, entitled “Conclusive presumption on appeal.”

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× “See Iowa Code § 468.92 . In assessing the proper apportionment of the costs, [i]f .”

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