161E.4 Structures or levees. When structures or levees necessary for flood or soil erosion control, flood prevention, or the conservation, development, utilization, and disposal of water, are constructed on county roads, the cost in total or in part shall be considered a part of the cost of road construction. [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §467B.4] C95, §161E.4
Iowa Legal Code