Iowa Code
Chapter 357E - RECREATIONAL LAKE AND WATER QUALITY DISTRICTS
Section 357E.12 - Dissolution of district.

357E.12 Dissolution of district.
Upon petition of thirty-five percent of the resident eligible electors, the board may dissolve a district and dispose of any remaining property, the proceeds of which shall first be applied against outstanding obligations and any balance shall be applied to tax credits for 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 territory. The board shall continue to levy a tax after dissolution of a district, in an amount necessary to pay all outstanding obligations of the district as they become due, until all outstanding obligations of the district are paid.
88 Acts, ch 1194, §12; 91 Acts, ch 111, §8