Iowa Code § 468.263

General
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1. A merger must involve two or more voluntarily participating drainage or levee districts including all of the following: a. One participating dominant district whose board would survive the merger to govern the merged district. b. One or more participating servient districts whose boards would be dissolved by the merger. 2. a. The merger must be proposed by the board of each participating drainage or levee district as provided in this part. b. The proposed merger must be approved by the board of the participating dominant districtand one or more boards of the participating servient districts, as provided in this part. 3. a. The boundary of a participating drainage or levee district must adjoin allor part of the boundary of another participating drainage or levee district. b. Notwithstanding paragraph “a” two participating drainage or levee districts may be separated by land not part of any drainage or levee district ifthe proposed merger is contingent upon the annexation of such land pursuant to sections 468.119 through 468.121. 4. A merger may occur notwithstanding that a drainage or levee district participating in a merger isnot otherwise eligible for dissolution as provided in part 6 of this subchapter.

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