There is a newer version of the Iowa Code
2014 Iowa Code
TITLE XIV - PROPERTY
SUBTITLE 2 - REAL PROPERTY — GIFTS
CHAPTER 557C - MINERAL INTERESTS IN COAL
SECTION 557C.6 - Exemption.
IA Code § 557C.6 (2014) What's This?
557C.6 Exemption.
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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