The board of supervisors and the city council shall have the same power in reference to issuing improvement certificates or drainage bonds and executing waivers on account of such assessment for benefits to streets, alleys, public ways, parks, and other lands as is herein conferred upon the board of supervisors in reference to assessment for benefits to highways.
Iowa Code § 468.320
89 Acts, ch 126, §2
Certificates and bonds, §468.70 et seq.