H.F. 2314 Section 1. Section 468.67, Code 2014, is amended to read as 1 follows: 2 468.67 Procedure governing reclassification. 3 This section applies to a reclassification ordered by 4 the board pursuant to section 468.65. The proceedings for 5 such reclassification shall in all particulars be governed 6 by the same rules as for original classification. The 7 commissioners shall fix the percentage of actual benefits and 8 make an equitable apportionment of the costs and expenses of 9 such repairs, improvements or extensions and file a report 10 thereof with the auditor in the same form and manner as for 11 original classification. Thereafter, all the proceedings 12 in relation thereto as to notice, hearing, and fixing of 13 percentage of benefits and amount of assessments shall be as 14 in this subchapter, parts 1 through 5 , provided in relation to 15 original classification and assessments, and at such hearing 16 the board may affirm, increase, or diminish the percentage and 17 assessment of benefits and apportionment of costs and expenses 18 so as to make them just and equitable, and cause the record 19 of the original classification, percentage of benefits, and 20 assessments to be modified accordingly. 21 Sec. 2. NEW SECTION . 468.67A Alternative method of 22 assessment. 23 This section applies when a drainage district has been 24 established and constructed, except a drainage district 25 established by mutual agreement in accordance with section 26 468.142, and after such lands have been classified in 27 accordance with the provisions of sections 468.39, 468.40, 28 and 468.41 or reclassified in accordance with section 468.65. 29 The board may adopt a resolution providing for an alternative 30 method of reclassification and recalculation of the assessments 31 than provided in sections 468.65 and 468.67. The alternative 32 method shall provide for the reclassification and recalculation 33 on a uniform basis on all land in the district in the same 34 manner as an alternative method provided for in section 35 -1- LSB 5900HH (2) 85 da/sc 1/ 3

H.F. 2314 468.184, subsections 7 and 8. The board shall adopt the 1 alternative method of reclassification and recalculation only 2 after providing for a notice and hearing pursuant to sections 3 468.14 through 468.18. The adoption of the alternative method 4 shall continue in effect until the method is changed pursuant 5 to section 468.65. 6 EXPLANATION 7 The inclusion of this explanation does not constitute agreement with 8 the explanation’s substance by the members of the general assembly. 9 BILL —— UNIFORM CLASSIFICATIONS AND ASSESSMENTS. The bill 10 provides that the governing board of a drainage district may 11 order the reclassification and recalculation of assessments 12 in the drainage district in the manner similar to an option 13 available for levee district (Code section 468.184), so that 14 the per acre assessment is equal to the total amount to be 15 assessed divided by the total acres within the district. This 16 alternative method must be adopted by board action after 17 providing notice and hearing to landowners. 18 BACKGROUND —— GENERAL. Drainage systems are created to 19 remove excess water from the soil profile of, especially, 20 cropland while levees are constructed as barriers, usually 21 constructed along the top bank of a stream to protect adjacent 22 land from surface water overflow during high water periods. 23 Iowa law provides procedures to organize and manage a levee 24 and drainage district (Code chapter 468; see also Article 25 III, section 18 of the Iowa Constitution), including its 26 establishment by petition of landowners (Code section 468.8). 27 An established district is managed by a board which is the 28 county board of supervisors for a district established in 29 one county, the joint boards of supervisors in a district 30 which crosses county lines (intercounty districts), or by 31 the district’s landowners acting through an elected board of 32 trustees (Code section 468.3(2)). 33 BACKGROUND —— CLASSIFICATION AND ASSESSMENTS. When a 34 district is established, the board classifies land located 35 -2- LSB 5900HH (2) 85 da/sc 2/ 3

H.F. 2314 within the district for purposes of determining each land 1 owner’s assessed amount for improving the land and making 2 necessary repairs (Code section 468.38). The assessed amount 3 is based on the availability of the improved land rather than 4 its actual utilization. Generally, assessments are calculated 5 when the district is established (and constructed) based 6 on a proportional or graduated scale equitably apportioned 7 according to the benefit received by land classification. A 8 board may voluntarily order a reclassification and accompanying 9 recalculation of the assessments assigned to each landowner if 10 it determines that the assessments are generally inequitable 11 (Code section 468.65). A special process applies to levee 12 districts. By board action or election, the land within the 13 district may be classified and assessed uniformly so that 14 each acre of land is assessed at the same rate (Code section 15 468.184). 16 -3- LSB 5900HH (2) 85 da/sc 3/ 3