Iowa Code § 458A.19

Current through March 29, 2024

Section 458A.19 - Rate

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.

Iowa Code § 458A.19

2022 Acts, ch 1021, §109

Amended by 2022 Iowa, ch 1021, s 109, eff. 7/1/2022.

C66, 71, 73, 75, 77, 79, 81, §84.19 C93, §458A.19