Iowa Code § 468.250

Jurisdiction to dissolve districts and abandon or transfer improvements
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Drainage or levee districts may be dissolved and abandoned or assimilated by the procedures prescribed by this part. 1. When any drainage or levee district isfree from indebtedness and itshall appear that the necessity therefor no longer exists or that the expense of the continued maintenance of the ditch or levee is in excess of the benefits to be derived therefrom, the board of supervisors or board of trustees, as the case may be, shall have power and jurisdiction, upon petition of a majority of the landowners, who, in the aggregate, own sixty percent of allland in such district, to abandon the same and dissolve and discontinue such districts in the manner prescribed by sections 468.251 through 468.255. Nothing in this subsection shall prevent the board from eliminating land from a drainage district as permitted under section 468.188. 2. When one drainage or levee district, either intracounty or intercounty, includes within itsterritory all of the territory of one or more other drainage or levee districts, and itappears that one assessment and one governing body would be to the benefit of the owners and occupants of the land within the mutual jurisdiction of the overlying and the contained districts, the board of supervisors or board of trustees may effect the dissolution of a contained district and the transfer of jurisdiction and control over that contained district’s improvements to the overlying district,in the manner prescribed by sections 468.256 through 468.261. CS89, §468.250

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