{"data":{"id":"us-ia/iowa-code-450.36","jurisdiction":"us-ia","citation":"Iowa Code § 450.36","heading":"Appraisal of other property.","body":"If there is an estate or real property subject to tax and the records in the clerk’s office do not disclose that there may be a tax due under this chapter, the persons interested in the real property shall report the matter to the department of revenue with a request that the real property be appraised.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 450 - INHERITANCE TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/450.36.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"3d652715ab94b312ce8903324a207615e832e010422f1d557e150899afb20b39","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-450.35","next":"us-ia/iowa-code-450.37"},"notice":"GroundRules: Original legal text. Not legal advice."}