Iowa Code § 468.188

Public improvements which divide a district — procedure
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1. If it should develop that any type of public improvement, other than the forces of nature, has caused such a change in the district as to effectively sever and cut off some of the land in the district from other lands in the district and from the improvements in the district in such a way as to deprive the land of any further benefits from the improvement, or in some manner to divide the benefits that may be derived from two separated portions of the improvement, then the board of supervisors or the board of trustees in charge may upon notice to interested parties and hearing as provided by this subchapter, parts 1 through 5,for the original establishment of a district make an order to remove lands so deprived of benefits from the district without any reclassification, or may subdivide the districtinto two separate entities if the public improvement splits the districtinto two separate units, each of which may stillderive some separate benefits from the separated portions of the district. 2. If the public improvement is such as to leave two separate portions of the improvement that are stilloperable and of benefit to the land on each side of the division made by the public improvement, then the board may divide the district into two separate units so that each may perform further work on the improvements in their respective parts, but neither shall be chargedfor work completed on theopposite side ofthe newimprovement thatdivides them and may only be charged for the work done in that portion of the districtremaining on their side of the division. 3. The same authority provided in this section shall vest in the board of supervisors or the board of trustees in the event a drainage district in any manner relinquishes its control over any portion of its improvements or its obligation to maintain same to another district and lands may be removed from the district or the district may be divided as provided in this section. 4. The board may further in dividing the districtaward to each of the separated portions of the district the improvement remaining in each portion, determine the value of the improvement so remaining on each side and secondly determine the contributions of the lands in the separated portions to the improvements and the upkeep of the earlier district, and ifthe contribution is proportionate neither side shall owe the other portion of the district any money, but ifcontribution is disproportionate, the board shall determine an equitable adjustment and the amount of payment required for one portion to pay to the other to buy the existing improvement. 5. If land is eliminated from any further benefits, there need not be any reclassification and the board may remove the same from the district in the same manner as if the land has been destroyed in whole by the erosion of a river and spread any deficiency in assessment among the remaining lands as provided by section 468.49. 6. “Type of public improvement” for the purpose of this section includes drainage or levee improvements or new highways. CS89, §468.188

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