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, if a county auditor has not yet filed the district parcel 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 This provision is set to be repealed on July 1, 2026, indicating a temporary measure to ensure compliance with the new filing requirement.

Statutes affected:
Introduced: 468.27