Iowa Code § 468.32

Division of improvement
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After the damages as finally fixed, shall have been paid or secured, the board may divide said improvement into suitable sections, having regard to the kind of work to be done, numbering the same consecutively from outlets to the beginning, and prescribing the time within which the improvement shall be completed. A settling basin, ifprovided for, may be embraced in a section by itself. [S13, §1989-a7; C24, 27, 31, 35, 39, §7457; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.38] CS89, §468.32

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