1. The board shall at the meeting, or at an adjourned session of the meeting, consider the costs of construction of the improvement as shown by the reports of the engineer and the amount of damages and compensation awarded to allclaimants. If,in the board’s opinion, the costs of construction and amount of damages awarded create a greater burden than should justly be borne by the lands benefited by the improvement, the board shall then dismiss the petition and assess the costs and expenses to the petitioners and their sureties. However, if the board finds that the cost and expense is not a greater burden than should be justly borne by the land benefited by the improvement, then the board shall finally and permanently locate and establish the district and improvement. 2. Following the establishment of the district, the drainage district is deemed to have acquired by permanent easement all rights-of-way for drainage district ditches, tile lines, settling basins and other improvements, unless the rights-of-way are acquired by fee simple, in the dimensions shown on the survey and report made in compliance with sections 468.11 and 468.12 or as shown on the permanent survey, plat, and profile, if one ismade. Upon the establishment of the district, the petitioners shall filewith the county auditor the survey and report or permanent survey, plat, and profile, as set forth in sections 468.172 and 468.173. This filingconstitutes constructive notice toall persons of the rights conferred by thissection. The permanent easement includes the right of ingress and egress across adjoining land and the rightof access for maintenance, repair, improvement, and inspection. The owner or lessee shall be reimbursed for any crop damages incurred in the maintenance, repair, improvement, and inspection except within the right-of-way of the drainage district. 3. a. When the county auditor firstreceives either the survey and report, or a permanent survey, plat, and profile, as provided in subsection 2, the county auditor shall prepare and file with the county recorder a district parcel record that identifies allparcels contained within the district that is part of the county. The parcel record filed by the county auditor with the county recorder must also include the legal description, parcel identification number, if known, and names of the owners as shown in transfer books in the office of the auditor, for each forty-acre tract or fraction thereof. The county auditor shall provide the county recorder with any amendment to the district parcel record within a reasonable period after receiving the amendment. A county shall not charge a district a filing fee or any other cost or expense under this subsection, including an expense described in section 468.154. b. (1) A county auditor who has not filed a document described in paragraph “a” as a districtparcel record with the county recorder before July 1, 2025, shall prepare and file the districtparcel record on or before June 30, 2026. (2) This paragraph “b” is repealed July 1, 2026. [S13, §1989-a6; C24, 27, 31, 35, 39, §7452; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.33] CS89, §468.27 Acts, ch 131, §1 NEW subsection3
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