Iowa Code § 468.28
If, at or before the time set for final hearing as to the establishment of a proposed levee, drainage, or improvement district, except a subdrainage district, a remonstrance signed by a majority of the landowners in the district has been filed with the county auditor, or auditors, in case the district extends into more than one county, and the remonstrants in the aggregate own seventy percent or more of the lands to be assessed for benefits or taxed for said improvements and are remonstrating against the establishment of the levee, drainage, or improvement district, setting forth the reasons therefor, the board or boards as the case may be, shall assess to the petitioners and their sureties or apportion the costs among them as the board or boards may deem just or as the parties may agree upon. When all such costs have been paid, the board or boards of supervisors shall dismiss said proceedings and cause to be filed with the county auditor all surveys, plats, reports, and records in relation to the proposed district.
Iowa Code § 468.28
Referred to in §468.119