357E.1 Definitions. As used in this chapter, unless the context otherwise requires: 1. “Board” means the board of supervisors of a county, or the joint boards of supervisors of two or more counties, in which a district has been incorporated and organized or is proposed to be incorporated and organized. 2. “Book”, “list”, “record”, or […]
357E.10 Board of trustees — power. The trustees are the corporate authority of the district and shall manage and control the affairs, property, and facilities of the district. The board of trustees shall elect a president, a clerk, and a treasurer from its membership. The trustees may certify for levy an annual tax as provided […]
357E.11 Bonds in anticipation of revenue. A district, other than a combined district, may anticipate the collection of taxes by the levy authorized in this chapter, and to carry out the purposes of this chapter may issue bonds payable in not more than twenty equal installments with the rate of interest not exceeding that permitted […]
357E.11A Bonds and indebtedness — combined districts. 1. A combined district may borrow money for its corporate purposes, but shall not become indebted in any manner or for any purpose to an amount in the aggregate exceeding five percent on the value of the taxable property within the district, to be ascertained by the last […]
357E.12 Dissolution of district. Upon petition of thirty-five percent of the resident eligible electors, the board may dissolve a district and dispose of any remaining property, the proceeds of which shall first be applied against outstanding obligations and any balance shall be applied to tax credits for property owners of the district. However, if the […]
357E.13 Adding property to a district. The owner of any property in an area immediately contiguous to the boundaries of an established district may petition the board to be included in the district. Upon receipt of the petition, the board shall submit the request to a competent disinterested civil engineer to investigate the feasibility of […]
357E.14 Determination of fee. 1. The owner of any property joining an established district shall pay to the trustees of the district an initial fee to be computed as follows: a. The trustees shall first determine the fair market value of all property and improvements owned by the district, less any indebtedness. b. The board […]
357E.15 Exemption from taxation — refunds. 1. The property and facilities of a district shall not be taxable in any manner by the state or any of its political subdivisions. 2. A district is a tax-certifying body for purposes of section 423.4, subsection 1. 2014 Acts, ch 1139, §30, 33 – 35
357E.2 Incorporation. 1. If an area of contiguous territory is situated so that the acquisition, construction, reconstruction, enlargement, improvement, equipping, maintenance, and operation of recreation facilities for the residents of the territory will be conducive to the public health, comfort, convenience, water quality, or welfare, the area may be incorporated as a benefited recreational lake […]
357E.3 Petition for public hearing. 1. The supervisors shall, on the petition of twenty-five percent of the property owners of a proposed benefited recreational lake district if the assessed valuation of the property owned by the petitioners represents at least twenty-five percent of the total assessed value of the proposed district, hold a public hearing […]
357E.4 Time of public hearing. The public hearing required in section 357E.3 shall be held within thirty days of the presentation of the petition. Notice of hearing shall be given by publication as provided in section 331.305. 88 Acts, ch 1194, §4 Referred to in §357E.7, 357E.8
357E.5 Hearing of petition — action by board. At the public hearing required in section 357E.3, the board of supervisors may consider the boundaries of a proposed district, whether the boundaries shall be as described in the petition or otherwise, and for that purpose may amend the petition and change the boundaries of the proposed […]
357E.6 Engineer. 1. When the board establishes a district, a competent disinterested civil engineer shall be appointed, who shall prepare a preliminary plat showing: a. The proper design in general outline of the district. b. The lots and parcels of land within the proposed district as they appear on the county auditor’s plat books with […]
357E.7 Hearing on engineer’s report. After the engineer’s report is filed, the board shall give notice as provided in section 357E.4, of a public hearing to be held concerning the engineer’s preliminary plat. After, and within ten days of, the hearing, the board shall approve or disapprove the preliminary plat. If the preliminary plat is […]
357E.8 Election on proposed levy and candidates for trustees. When a preliminary plat has been approved by the board, an election shall be held within the district within sixty days to approve or disapprove the levy of a tax of not more than four dollars per thousand dollars of assessed value on all the taxable […]
357E.9 Trustees — term and qualification. 1. At the election, the names of at least seven candidates for trustee shall be written in by the voters on blank ballots without formal nomination and the board of supervisors shall appoint seven from among the nine receiving the highest number of votes as trustees for the district. […]
