House
File
2314
-
Introduced
HOUSE
FILE
2314
BY
DEYOE
A
BILL
FOR
An
Act
providing
for
the
reclassification
and
recalculation
of
1
assessments
for
land
located
within
a
drainage
district.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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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
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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
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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).
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