Iowa Code
Chapter 357C - STREET LIGHTING DISTRICTS
Section 357C.11 - Dissolution of district.

357C.11 Dissolution of district.
Upon petition of thirty-five percent of the resident eligible electors, the board of supervisors may dissolve a benefited street lighting district and dispose of any remaining property, proceeds of which shall first be applied against outstanding obligations and any balance shall be applied to tax credit of property owners of the district. However, if the district is annexed, the board of supervisors may transfer the remaining property and balance to the city which annexed the district. The board of supervisors shall continue to levy tax after dissolution of a district, of not to exceed fifty-four cents per thousand dollars of assessed value on all the taxable property of the district, until all outstanding obligations of the district are paid.
[C71, 73, 75, 77, 79, 81, §357C.11]
91 Acts, ch 111, §4