Senate Study Bill 1178 - Introduced SENATE FILE _____ BY (PROPOSED COMMITTEE ON NATURAL RESOURCES AND ENVIRONMENT BILL BY CHAIRPERSON SWEENEY) A BILL FOR An Act providing for the preparation and filing of a district 1 parcel record that identifies all parcels contained within a 2 drainage or levee district that is part of a county. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 2739XC (2) 91 da/ns

S.F. _____ 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. 8 b. (1) A county auditor who has not filed a document 9 described in paragraph “a” as a district parcel record with the 10 county recorder before the effective date of this Act shall 11 prepare and file the district parcel record on or before June 12 30, 2026. 13 (2) This paragraph “b” is repealed July 1, 2026. 14 EXPLANATION 15 The inclusion of this explanation does not constitute agreement with 16 the explanation’s substance by the members of the general assembly. 17 This bill requires a county auditor (auditor) to prepare and 18 file with the county recorder a district parcel record (record) 19 that identifies all parcels contained within a drainage or 20 levee district within the county. The auditor must file the 21 record after first receiving either the survey and report, or 22 a permanent survey, plat, and profile, that is filed with the 23 auditor when the district is established. If a county auditor 24 has not filed a document described as a district parcel record 25 with the county recorder before the effective date of the bill, 26 the auditor must prepare and file the district parcel record on 27 or before June 30, 2026. 28 -1- LSB 2739XC (2) 91 da/ns 1/ 1