Iowa Code (Last Updated: December 05, 2016)

Section 557C.6. Exemption.

Latest version.

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.
91 Acts, ch 183, §7

                    
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