CHAPTER 95County general obligation bonds — essential county purpose — flood mitigation H.F. 523AN ACT designating certain county flood mitigation activities as an essential county purpose.Be It Enacted by the General Assembly of the State of Iowa:   Section 1.   Section 331.441, subsection 2, paragraph b, Code 2021, is amended by adding the following new subparagraph:   NEW SUBPARAGRAPH.  (20)  The construction, reconstruction, and improvement of all waterways, and real and personal property, useful for the protection or reclamation of property from floods or high waters, and for the protection of property from the effects of flood waters, including the deepening, widening, alteration, change, diversion, or other improvement of watercourses, the construction of levees, embankments, structures, impounding reservoirs, pumping stations or conduits, and the establishment, improvement, and widening of streets, avenues, boulevards, and alleys across and adjacent to the project, as well as the development and beautification of the banks and other areas adjacent to flood control improvements.Approved May 10, 2021