{"data":{"id":"us-ia/iowa-code-10b.2","jurisdiction":"us-ia","citation":"Iowa Code § 10B.2","heading":"Interests described.","body":"A reporting entity holds an interest in agricultural land if the reporting entity directly or indirectly owns or leases agricultural land in this state.","path":["Title I - STATE SOVEREIGNTY AND MANAGEMENT (Ch. 1 - 38D)","Chapter 10B - AGRICULTURAL LANDHOLDING REPORTING"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/10B.2.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:39:59Z","sha256":"45b83192669fecd2b9560c266ba5436afb4996719a4d6ac1b41caa9541d9a68e","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-10b.1","next":"us-ia/iowa-code-10b.3"},"notice":"GroundRules: Original legal text. Not legal advice."}