Iowa Code 557C.6 – Exemption
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557C.6 Exemption.
The filing of the statement of claim required under § 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.
91 Acts, ch 183, §7
The filing of the statement of claim required under § 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.
91 Acts, ch 183, §7