Iowa Code § 557C.6
Exemption
Iowa · Iowa Code Chapter 557C — Mineral Interests in Coal · Status: effective
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- Citation
- Iowa Code § 557C.6, Exemption, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2273479
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Full text
The filing of the statement of claim required under section 557C.3 to preserve the mineral interest in coal shall not be required of an owner if the mineral interest was separately taxed for real estate tax purposes at any time after July 1, 1971.