The bill amends Section 468.27 of the Code 2025 to require county auditors to prepare and file a district parcel record for drainage or levee districts within their counties. This new requirement mandates that the parcel record includes detailed information such as the legal description, parcel identification number (if available), and the names of property owners for each forty-acre tract or fraction thereof. The county auditor is also responsible for providing any amendments to this record to the county recorder in a timely manner.

Additionally, the bill establishes a deadline for county auditors who have not yet filed a district parcel record, requiring them to do so by June 30, 2026. This provision will be repealed on July 1, 2026, indicating a temporary measure to ensure compliance with the new filing requirement.

Statutes affected:
Introduced: 468.27
Reprinted: 468.27