{"data":{"id":"us-ia/iowa-code-428.6","jurisdiction":"us-ia","citation":"Iowa Code § 428.6","heading":"Deceased owner.","body":"The real estate of persons deceased may be listed as belonging to the estate or the person’s heirs, without enumerating them.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 428 - LISTING PROPERTY FOR TAXATION"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/428.6.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"47349ee2d95dba9cc3d4abc50e5aca751a709613c9a3afd3d404651dde8c60fc","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-428.5","next":"us-ia/iowa-code-428.7"},"notice":"GroundRules: Original legal text. Not legal advice."}