§ Iowa Code § 50.27Declaration of election

50.27 Declaration of election.
Each abstract of the votes for such officers as the county alone elects at the general election,
except district judges and senators and representatives in the general assembly, or of the
votes for officers of political subdivisions whose elections are conducted by the commissioner,
shall contain a declaration of whom the canvassers determine to be elected. Each abstract
of votes for and against each public question submitted to and decided by the voters of the
county alone, or of a single political subdivision whose elections the county board canvasses,
shall contain a declaration of the result as determined by the canvassers. When a public
question has been submitted to the voters of a political subdivision whose elections the county
board canvasses, the commissioner shall certify a duplicate of the abstract and declaration to
the governing body of the political subdivision.