Iowa Code § 557C.6: Exemption.
Where this section sits in the code
- Title XIV - PROPERTY (Ch. 555 - 594A)
- Chapter 557C - MINERAL INTERESTS IN COAL
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.
Collected 2026-09-14T19:40:15Z. Source file · JSON