State of Iowa, ex rel. Iowa Department of Transportation v. Honey Creek Drainage District No. 6 Board of Trustees…

Summary

The court affirmed as modified the order setting aside the drainage districts' reclassifications. It held that Iowa Code section 307.45, which regulates assessments by cities and counties against state highway property, does not apply to drainage districts because drainage districts are distinct entities rather than counties or subdivisions of counties. It also held that assessments against state-owned highway property must be based on benefits to the highway and its owner, the State, rather than benefits experienced by non-owner highway users.