Iowa Code § 468.559: Applicability of funds.

All special assessments, taxes, and sinking funds applicable to the payment of the indebtedness refunded by drainage bonds shall be applicable in the same manner and to the same extent to the payment of refunding bonds issued under this part, and the powers, rights, and duties to levy and collect special assessments or taxes, or create liens upon property shall continue until all refunding bonds shall be paid.