LAVORATO, Justice.
Iowa Code chapter 368 (1991) governs involuntary annexation proceedings. One of the conditions for an involuntary annexation is that the annexing city will be able to provide the territory proposed for annexation "substantial municipal services and benefits not previously enjoyed by such territory." Iowa Code § 368.17(4). The decisive issue in this involuntary annexation proceeding is whether there was substantial evidence to support a finding...
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