Iowa Code § 313.65

Approval of taxing bodies
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Before any bridge owned by any individual or private corporation shall be accepted by the department under the provisions of sections 313.59 through 313.64, the proposal and acceptance shall first be approved by the following tax levying and tax certifying bodies located in the tax district: 1. The board of supervisors. 2. The city councils. 3. The school board or boards.

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