1. In order to participate in a proposed merger the board of a drainage or levee district must determine that the merger will substantially benefit the owners of land situated in the drainage or levee district. 2. A board making the determination described in subsection 1 shall enter an order to conduct a public hearing regarding a proposed merger as provided in section 468.265 . The board shall enter the order with the auditor of each county where the drainage or levee district is situated. 2014 Acts, ch 1075, §3 Referred to in §468.265