{"data":{"id":"us-ia/iowa-code-458a.19","jurisdiction":"us-ia","citation":"Iowa Code § 458A.19","heading":"Rate.","body":"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.","path":["Title XI - NATURAL RESOURCES (Ch. 455 - 485)","Chapter 458A - OIL, GAS, AND OTHER MINERALS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/458A.19.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"39053fcc6a4728180e8896b5c15e7e9d55c87e9c11bfa2afceb3c198b2bc5987","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-458a.18","next":"us-ia/iowa-code-458a.20"},"notice":"GroundRules: Original legal text. Not legal advice."}