2025 Session Last amended: 2007 session

§ 103E.728 — Apportioning Repair Costs

Plain-Language Summary

A watershed district can levy a tax within its boundaries to help fund drainage system maintenance and improvement. This tax supplements property-specific drainage assessments.

Practical Notes
A district-wide drainage tax spreads some costs across all property in the watershed, not just the properties directly assessed for drainage benefits. This can help fund projects that benefit the entire watershed.