{"data":{"id":"us-ia/iowa-code-161a.32","jurisdiction":"us-ia","citation":"Iowa Code § 161A.32","heading":"Assessment certified.","body":"When the board or boards of supervisors shall receive a certification from the governing body of the district to make the necessary assessment on the real estate within the boundaries of the subdistrict lying within their respective county, this shall be construed as final action by the governing body.","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.32.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:04Z","sha256":"e24cc758f9cb805909bcb1d4d16355c6e52f8c6a0f36e6a76c4295d4901445bd","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-161a.31","next":"us-ia/iowa-code-161a.33"},"notice":"GroundRules: Original legal text. Not legal advice."}