Iowa Code § 468.135

Report and review — appeal
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1. The commissioners shall file with the board a detailed report of their findings. The board shall review the report and may, by proper order, increase or decrease the amount which shall be charged to each district. After the final order of the board has been made, the board shall notify the county auditor, in the time and manner as provided in sections 468.133 and 468.134, of the order. The county auditor shall notify by certified mail the board ofsupervisors and the board or boards of trustees of the finalorder. The board of supervisors and the board or boards of trustees, ifaggrieved by the final order, may appeal from the order to the district court of the county in which any of the improvement proposed or done islocated. 2. Any such appeal shall be taken, perfected, and conducted in the time and manner provided in section 468.83, subsection 1, and sections 468.84 through 468.88, for appeals contemplated by those sections. CS89, §468.135

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