Iowa Code § 331.486
A county may assess to property within a county special assessment district the cost of construction and repair of public improvements benefiting the district and may assess to property within a joint special assessment district the cost of construction and repair of public improvements benefiting the district. A county may construct and assess the cost of public improvements within a district in the same manner as a city may proceed under chapter 384, subchapter IV, and chapter 384, subchapter IV, applies to counties with respect to public improvements, the assessment of their costs, and the issuance of bonds for the public improvements. A county may contract for a public improvement benefiting a district under this part pursuant to subchapter III, part 3, of this chapter.
Iowa Code § 331.486
90 Acts, ch 1115, §2; 92 Acts, ch 1073, §5; 2018 Acts, ch 1041, §123, 127