Iowa Code § 468.362

Hearing — jurisdiction of divided districts
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At the time fixed, the board shall determine the advisability of such division and shall make such order with reference thereto as shall be deemed proper, having consideration for the interests of all concerned. Ifsuch division is made, the board or boards having jurisdiction of the original district shall retain jurisdiction of the newdistricts created bysuchdivision for the purpose of collecting assessments theretofore made and making such additional assessments as are necessary to pay the obligations theretofore contracted. For allother purposes, each division shall be under the jurisdiction of the board or boards of supervisors which would have had jurisdiction thereof if originally established as an independent district. CS89, §468.362

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