S.F. 593 Section 1. Section 468.27, Code 2025, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 3. a. When the county auditor first 3 receives either the survey and report, or a permanent survey, 4 plat, and profile, as provided in subsection 2, the county 5 auditor shall prepare and file with the county recorder a 6 district parcel record that identifies all parcels contained 7 within the district that is part of the county. The parcel 8 record filed by the county auditor with the county recorder 9 must also include the legal description, parcel identification 10 number, if known, and names of the owners as shown in transfer 11 books in the office of the auditor, for each forty-acre tract 12 or fraction thereof. 13 b. (1) A county auditor who has not filed a document 14 described in paragraph “a” as a district parcel record with the 15 county recorder before the effective date of this Act shall 16 prepare and file the district parcel record on or before June 17 30, 2026. 18 (2) This paragraph “b” is repealed July 1, 2026. 19 EXPLANATION 20 The inclusion of this explanation does not constitute agreement with 21 the explanation’s substance by the members of the general assembly. 22 This bill requires a county auditor (auditor) to prepare and 23 file with the county recorder a district parcel record (record) 24 that identifies all parcels contained within a drainage or 25 levee district within the county. The auditor must file the 26 record after first receiving either the survey and report, or 27 a permanent survey, plat, and profile, that is filed with the 28 auditor when the district is established. The parcel record 29 must include the legal description, parcel identification 30 number, and the names of the owners for each 40-acre tract or 31 fraction of a tract. If an auditor has not filed a document 32 described as a district parcel record with the county recorder 33 before the effective date of the bill, the auditor must prepare 34 and file the district parcel record on or before June 30, 2026. 35 -1- LSB 2739SV (2) 91 da/ns 1/ 1