Iowa Code § 468.401

Agreement as to costs
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The board shall have power, when the total cost, including damages, of constructing the improvement in such other state has been ascertained by the authorities of such other state, toenter into an agreement as to theseparate amounts which the property owners ofeachstate should in equity pay toward the construction of the joint undertaking. When such amount is thus determined, the board or boards having jurisdiction in this state shall enter the same in the minutes of their proceedings and shall proceed therewith as though such amount to be paid by the portion of the districtin this state had been originally determined by them as the cost of constructing the improvement in this state. [SS15, §1989-a77; C24, 27, 31, 35, 39, §7753; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §467.2] CS89, §468.401

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