Iowa Code § 468.340: Assessment — report.

The commission for assessment of benefits and classification of the property assessed shall determine and report:

1. The separate amount which shall be paid by the county on account of the secondary road system.

2. The separate amount which shall be paid by the state on account of the primary road system.

3. The amounts which shall be assessed against the right-of-way or other real estate of each railway company within such district.

4. The amounts which shall be assessed against each forty-acre tract or less within such district.