{"data":{"id":"us-ia/iowa-code-468.137","jurisdiction":"us-ia","citation":"Iowa Code § 468.137","heading":"Levy under reclassification.","body":"If the amount finally charged against a district exceeds twenty-five percent of the original cost of the improvement, the board may order a reclassification as provided for the original classification of a district and upon the final adoption of the new classification and apportionment shall proceed to levy that amount upon all lands, highways, and railway rights-of-way and property within the district, in accordance with the new classification and apportionment. An assessment made under this section on a tract, parcel, or lot within the district which is computed at less than five dollars shall be fixed at the sum of five dollars.","path":["Title XI - NATURAL RESOURCES (Ch. 455 - 485)","Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS","Subchapter I - ESTABLISHMENT","Part 1 - GENERAL"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/468.137.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:12Z","sha256":"1d11c0ab2150c80e2182b8cce9bf3d3188fa918cfb1f7cf9f3f46db6edff572d","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-468.136","next":"us-ia/iowa-code-468.138"},"notice":"GroundRules: Original legal text. Not legal advice."}