{"data":{"id":"us-ia/iowa-code-468.53","jurisdiction":"us-ia","citation":"Iowa Code § 468.53","heading":"Record of drainage taxes.","body":"All drainage or levee tax assessments shall be entered in the drainage record of the district to which they apply, and also upon the tax records of each county.","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/2026/468.53.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:12Z","sha256":"47ef34116f94ab7fc90143e9a231e58c208b2f7d166590cdae8b7122ed7428a6","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-468.52","next":"us-ia/iowa-code-468.54"},"notice":"GroundRules: Original legal text. Not legal advice."}