Iowa Code 633.481 – Certificate to county recorder for tax purposes without administration
Current as of: 2023 | Check for updates
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Terms Used In Iowa Code 633.481
- Costs of administration: includes court costs, fiduciary's fees, attorney fees, all appraisers' fees, premiums on corporate surety bonds, statutory allowance for support of surviving spouse and children, cost of continuation of abstracts of title, recording fees, transfer fees, transfer taxes, agents' fees allowed by order of court, interest expense, including but not limited to interest payable on extension of federal estate tax, and all other fees and expenses allowed by order of court in connection with the administration of the estate. See Iowa Code 633.3
- Decedent: A deceased person.
- Estate: means the real and personal property of either a decedent or a ward, and may also refer to the real and personal property of a trust described in section 633. See Iowa Code 633.3
- Heir: means any person, except the surviving spouse, who is entitled to property of a decedent under the statutes of intestate succession. See Iowa Code 633.3
- Recording: when applied to the official public records of a probate or other court, includes filing. See Iowa Code 614.29
When an inventory or report is filed under section 450.22, without administration of the estate of the decedent, the heir or heir’s attorney shall prepare and deliver to the county recorder of the county in which the real estate is situated a certificate pertaining to each parcel of real estate described in the inventory or report. Any fees for certificates or recording fees required by this section or section 633.480 shall be assessed as costs of administration. The fees for recording and indexing the instrument shall be as provided in section 331.604. The county recorder shall deliver the certificates to the county auditor as provided in section 558.58.