Iowa Code § 468.133

Commissioners to apportion benefits — interest prohibited
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1. For the purpose of ascertaining the proportionate benefits, the board shall appoint commissioners having the qualifications of benefit commissioners, one of whom shall be an engineer. The commissioners who are appointed shall not be residents of any of the districts affected, nor shall any member of the commission have any interest in land in any districts affected by the contemplated work. The commission shall determine the percentage of benefits and the sum total to be assessed to each district for the improvement. 2. In the event that one of the districts to be assessed under this section shall have any improvement such as a settling basin which reduces the quality and quantity of flow or sediment, such commission may give consideration to the existence of such an improvement when they determine the percentage of benefits and the sum total to be assessed to each district for the improvement. CS89, §468.133

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