Iowa Code 557C.6 – Exemption
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Terms Used In Iowa Code 557C.6
- Mineral interest in coal: means an interest created by an instrument which creates or transfers either by grant, assignment, reservation, or otherwise, an interest of any kind in coal, as described in chapter 207, without limitation on the manner of mining the coal. See Iowa Code 557C.2
The filing of the statement of claim required under section 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.