A county board of supervisors has the same power to establish a drainage or levee district that includes the whole or any part of a city as the county board does to establish a district located wholly outside a city, including providing for the assessment of damages and benefits within a city. However, a county board of supervisors shall not do any of the following:
Iowa Code § 468.315
89 Acts, ch 126, §2 2004 Acts, ch 1075, §1, 2