Iowa Code § 468.378
All drainage districts with pumping plant and levee, which have power to incur indebtedness, through action of their own governing bodies are hereby authorized to proceed under and take advantage of all laws enacted by the Congress of the United States under the federal bankruptcy powers, which laws have for their object the relief of municipal indebtedness, including 48 Stat. 345, entitled "An Act To Amend An Act Entitled 'An Act To Establish A Uniform System Of Bankruptcy Throughout The United States', Approved July 1, 1898, And Acts Amendatory Thereof And Supplementary Thereto", approved May 24, 1934, and the officials and governing bodies of such drainage, pumping plant, and levee districts are authorized to adopt all proceedings and to do any and all acts necessary or convenient to fully avail such drainage, pumping plant, and levee districts of the provisions of such Acts of Congress.
Iowa Code § 468.378
89 Acts, ch 126, §2 2006 Acts, ch 1010, § 122