Iowa Code § 468.364
Each district after the division shall be conducted as though established originally as a district. Nothing herein shall affect the legality or collection of any assessments levied before the division; but the maintenance tax, if any, shall be divided in proportion to the amount paid in by each district.
[C24, 27, 31, 35, 39, §7660; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §461.10] 89 Acts, ch 126, §2 CS89, §468.364