GroundRules
Iowa Code § 458A.19: Rate.
Where this section sits in the code
- Title XI - NATURAL RESOURCES (Ch. 455 - 485)
- Chapter 458A - OIL, GAS, AND OTHER MINERALS
In order to pay the costs of assessment and collection and provide a reasonable minimum standard of taxation, the taxes on any mineral rights or interests not owned by the owner of the land shall be not less than five cents per acre.
Collected 2026-09-14T19:40:11Z. Source file · JSON