This bill mandates that county auditors in Iowa prepare and file a district parcel record with the county recorder, which will identify all parcels within a drainage or levee district in the county. The requirement to create this record is triggered when the auditor receives either a survey and report or a permanent survey, plat, and profile related to the establishment of the district.

Additionally, for those county auditors who have not yet filed such a record by the effective date of the bill, they are required to do so by June 30, 2026. This provision is set to be repealed on July 1, 2026, indicating a temporary measure to ensure compliance with the new requirement.

Statutes affected:
Introduced: 468.27