{"data":{"id":"us-ia/iowa-code-161a.27","jurisdiction":"us-ia","citation":"Iowa Code § 161A.27","heading":"Determination by board.","body":"At the time fixed or at an adjourned hearing, the governing body shall hear and determine all objections filed to said report and shall fully consider the said report, and may affirm, increase, or diminish the percentage of benefits or the apportionment of costs and expenses made in said report against any body or tract of land in said subdistrict as may appear to the board to be just and equitable.","path":["Title V - AGRICULTURE (Ch. 159 - 215A)","Chapter 161A - SOIL AND WATER CONSERVATION","Subchapter IV - ALTERNATIVE METHOD OF TAXATION FOR WATERSHED PROTECTION AND FLOOD PREVENTION"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/161A.27.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:04Z","sha256":"642be5ddf64de72ebd13443da5d9a50b40097061e7ee99f1e228643f4d952c4d","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-161a.26","next":"us-ia/iowa-code-161a.28"},"notice":"GroundRules: Original legal text. Not legal advice."}