reglab/statecodes huggingface dataset:
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 448 - TAX DEEDS › Section 448.5 - Conclusive evidence.

448.5 Conclusive evidence.
The deed shall be conclusive evidence of the following facts:
1. That the manner in which the listing, assessment, levy, notice and sale were conducted was in all respects as the law directed.
2. That the grantee named in the deed was the purchaser.
3. That all the prerequisites of the law were complied with by all the officers who had, or whose duty it was to have had, any part or action in any transaction relating to or affecting the title conveyed or purporting to be conveyed by the deed, from the listing and valuation of the parcel up to the execution of the deed, both inclusive, and that all things required by law to make a good and valid sale and to vest the title in the purchaser were done, except in regard to the points named in section 448.4 for which the deed shall be presumptive evidence only.
[C51, §503; R60, §784; C73, §897; C97, §1444; C24, 27, 31, 35, 39, §7288; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.5]
91 Acts, ch 191, §104
Referred to in §420.244
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 448 - TAX DEEDS › Section 448.8 - Sale made by mistake.

448.8 Sale made by mistake.
If an amount due was paid, and through mistake in the entry made in the county system, the parcel was afterward sold, the treasurer’s deed does not convey the title.
[R60, §784; C73, §897; C97, §1445; C24, 27, 31, 35, 39, §7291; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.8]
91 Acts, ch 191, §107
Referred to in §420.245
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 448 - TAX DEEDS › Section 448.9 - Fraudulent sale.

448.9 Fraudulent sale.
If the owner of a parcel sold for taxes resists the validity of the tax title, the owner may prove fraud committed by the officer selling the parcel, or in the purchaser, to defeat the title, and, if fraud is established, the sale and title shall be void.
[R60, §784; C73, §897; C97, §1445; C24, 27, 31, 35, 39, §7292; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.9]
91 Acts, ch 191, §108
Referred to in §420.245
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 448 - TAX DEEDS › Section 448.10 - Wrongful sales — purchaser indemnified.

448.10 Wrongful sales — purchaser indemnified.
If, by mistake or wrongful act of the county treasurer, a parcel has been sold on which no tax was due at the time, or when a parcel is sold in consequence of error in describing it within the county system, the county shall hold the purchaser harmless by paying the purchaser the amount due to which the purchaser would have been entitled had the parcel been rightfully sold, and the treasurer and the treasurer’s surety shall be liable to the county to the amount of the treasurer’s official bond; or the purchaser, or the purchaser’s assignee, may recover the amount directly from the treasurer and the treasurer’s surety.
[C51, §509; R60, §785; C73, §899; C97, §1446; C24, 27, 31, 35, 39, §7293; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.10]
91 Acts, ch 191, §109
Referred to in §420.245, 420.246
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 448 - TAX DEEDS › Section 448.11 - Correcting wrongful sale.

448.11 Correcting wrongful sale.
When it is made known to the county treasurer, before the execution of a deed for a parcel sold, or if the deed is returned by the purchaser, that a parcel was sold which was not subject to taxation, or upon which the taxes had been paid, the treasurer shall make an entry in the county system that the parcel was erroneously sold, and the entry shall be evidence of the fact, and the purchase money shall be refunded to the purchaser.
[R60, §789; C73, §901; C97, §1447; C24, 27, 31, 35, 39, §7294; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.11]
91 Acts, ch 191, §110
Referred to in §420.245, 420.246
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 448 - TAX DEEDS › Section 448.12 - Limitation of actions.

448.12 Limitation of actions.
An action under section 447.8 or 448.6 or for the recovery of a parcel sold for the nonpayment of taxes shall not be brought after three years from the execution and recording of the county treasurer’s deed.
[R60, §790; C73, §902; C97, §1448; C24, 27, 31, 35, 39, §7295; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.12]
85 Acts, ch 21, §44; 91 Acts, ch 191, §111; 92 Acts, ch 1016, §34; 96 Acts, ch 1129, §113; 2005 Acts, ch 34, §22, 26
Referred to in §420.245, 420.246
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 448 - TAX DEEDS › Section 448.13 - Cancellation of tax sale and certificate of purchase — refund of purchase money.

448.13 Cancellation of tax sale and certificate of purchase — refund of purchase money.
If the county treasurer receives a verified statement from a city or county stating that a parcel sold at tax sale contains a building that is abandoned, as those terms are defined in section 657A.1, prior to redemption of the parcel under chapter 447 or the issuance of a tax deed for the parcel, and the verified statement is accompanied by a petition filed by the city or county under section 657A.10B for title to the parcel, the county treasurer shall make an entry in the county system canceling the sale of the parcel and shall refund the purchase money to the tax sale certificate holder.
2010 Acts, ch 1050, §4; 2021 Acts, ch 55, §1
Referred to in §420.245
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 448 - TAX DEEDS › Section 448.14 - Officers de facto.

448.14 Officers de facto.
In all actions and controversies involving the question of title to a parcel held under a county treasurer’s deed, all acts of assessors, treasurers, auditors, supervisors, and other officers de facto shall be of the same validity as acts of officers de jure.
[R60, §786; C73, §903; C97, §1449; C24, 27, 31, 35, 39, §7296; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.14]
91 Acts, ch 191, §112
Referred to in §420.245
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 448 - TAX DEEDS › Section 448.16 - Claims adverse to tax title barred.

448.16 Claims adverse to tax title barred.
1. When the affidavit described in section 448.15 is filed it shall be notice to all persons, and any person claiming any right, title, or interest in or to the parcel described adverse to the title or purported title by virtue of the tax deed referred to, shall file a claim with the county recorder of the county in which the parcel is located within one hundred twenty days after the filing of the affidavit, which claim shall set forth the nature of the interest, the time when and the manner in which the interest was acquired.
2. At the expiration of the period of one hundred twenty days, if no such claim has been filed, the validity of the tax title or purported tax title shall be conclusively established as a matter of law, and all persons shall thereafter be forever barred and estopped from having or claiming any right, title, or interest in the parcel adverse to the tax title or purported tax title, including but not limited to any claim alleging improper service of notice of expiration of right of redemption. An action shall not thereafter be brought to challenge the tax deed or tax title.
3. An action to enforce a claim filed under subsection 1 shall be commenced within sixty days after the date of filing the claim. The action may be commenced by the claimant, or a person under whom the claimant claims title, under section 447.7, 447.8, or 448.6. If an action by the claimant, or such other person, is not filed within sixty days after the filing of the claim, the claim thereafter shall be forfeited and canceled without any further notice or action, and the claimant, or the person under whom the claimant claims title, thereafter shall be forever barred and estopped from having or claiming any right, title, or interest in the parcel adverse to the tax title or purported tax title.
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.16]
91 Acts, ch 191, §114; 2005 Acts, ch 34, §24, 26; 2018 Acts, ch 1039, §5
Referred to in §447.7, 447.8, 448.3, 448.6, 448.17
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 448 - TAX DEEDS › Section 448.17 - Indexing and recording of affidavits and claims.

448.17 Indexing and recording of affidavits and claims.
All affidavits and claims as provided for in sections 448.15 and 448.16, filed with the county recorder, shall be recorded as other instruments affecting parcels, and the entries required in those sections and any applicable entries specified in sections 558.49 and 558.52 shall be indexed by the recorder.
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.17]
91 Acts, ch 191, §115; 2007 Acts, ch 101, §2
Referred to in §331.602
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 448 - TAX DEEDS › Section 448.17A - Definitions.

448.17A Definitions.
As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.
2000 Acts, ch 1148, §1
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 449 - TAX APPORTIONMENT › Section 449.1 - Definitions.

449.1 Definitions.
As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.
2000 Acts, ch 1148, §1
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 449 - TAX APPORTIONMENT › Section 449.1A - Application.

449.1A Application.
When a parcel has been assessed and taxed as one unit, and thereafter and before the tax is paid, the title to different portions of the parcel becomes vested in different parties in severalty, and the owners are unable to agree as to what portion of the total tax each portion of the parcel should bear, any of the parties may file with the board of supervisors a written application for the apportionment of the tax.
[C24, 27, 31, 35, 39, §7297; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §449.1]
91 Acts, ch 191, §116
C2001, §449.1A
Referred to in §331.401
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 449 - TAX APPORTIONMENT › Section 449.2 - Notice.

449.2 Notice.
In the absence of the appearance of all interested parties, the board shall prescribe the notice which nonappearing parties shall receive, and the time and manner of the service thereof.
[C24, 27, 31, 35, 39, §7298; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §449.2]
Referred to in §331.401
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 449 - TAX APPORTIONMENT › Section 449.3 - Order — record.

449.3 Order — record.
At the hearing, the board shall apportion the tax to the different portions of the parcel owned in severalty, in accordance with the values of the portions. All orders and determinations of the board shall be entered in its minutes. An order of apportionment shall clearly identify each portion of the parcel owned in severalty.
[C24, 27, 31, 35, 39, §7299; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §449.3]
91 Acts, ch 191, §117
Referred to in §331.401
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 449 - TAX APPORTIONMENT › Section 449.4 - Correction of books or records.

449.4 Correction of books or records.
The county auditor shall, upon the making of an order of apportionment, correct the tax books or records in the auditor’s possession, in accordance with the order, and if the books or other records have been delivered to the county treasurer, the auditor shall at once certify the order of apportionment to the treasurer who shall correct the county system.
[C24, 27, 31, 35, 39, §7300; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §449.4]
91 Acts, ch 191, §118
Referred to in §331.512
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 449 - TAX APPORTIONMENT › Section 449.5 - Effect of order.

449.5 Effect of order.
An order of apportionment, when followed by a correction of the tax book or other record in accordance therewith, shall have the same effect as though the original assessment had been made in the same manner.
[C24, 27, 31, 35, 39, §7301; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §449.5]
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 449 - TAX APPORTIONMENT › Section 449.6 - Appeal.

449.6 Appeal.
A party aggrieved by an order of apportionment may appeal therefrom to the district court at any time within ten days from the date of said order, by serving written notice of said appeal on all other parties to said proceeding. Should personal service of said notice within the county be impossible as to any party, any judge of the district court may prescribe the manner of such service.
[C24, 27, 31, 35, 39, §7302; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §449.6]
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 449 - TAX APPORTIONMENT › Section 449.7 - Trial on appeal.

449.7 Trial on appeal.
The district court shall try said appeal anew and in equity. The final order of the court shall be certified by the clerk of the district court to the county auditor and shall be treated in the same manner as though originally made by the board of supervisors.
[C24, 27, 31, 35, 39, §7303; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §449.7]
Referred to in §602.8102(62)
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 449 - TAX APPORTIONMENT › Section 449.8 - Interpretative clause.

449.8 Interpretative clause.
This chapter shall not be construed as exclusive of other legal remedies.
[C24, 27, 31, 35, 39, §7304; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §449.8]
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.1 - Definitions — construction.

450.1 Definitions — construction.
1. For purposes of this chapter, unless the context otherwise requires:
a. “Internal Revenue Code” means the same as defined in section 422.3.
b. “Person” includes plural as well as singular, and artificial as well as natural persons.
c. “Personal representative” means an administrator, executor, or trustee as each is defined in section 633.3.
d. “Real estate or real property” for the purpose of appraisal under this chapter means real estate which is the land and appurtenances, including structures affixed thereto.
e. “Stepchild” means the child of a person who was married to the decedent at the time of the decedent’s death, or the child of a person to whom the decedent was married, which person died during the marriage to the decedent.
2. This chapter shall not be construed to confer upon a county attorney authority to represent the state in any case, and the county attorney shall represent the department of revenue only when specially authorized by the department to do so.
[S13, §1481-a45; C24, 27, 31, 35, 39, §7305; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.1]
83 Acts, ch 177, §2, 38; 88 Acts, ch 1028, §35; 99 Acts, ch 152, §32, 40; 2003 Acts, ch 95, §1, 24; 2003 Acts, ch 145, §286
Referred to in §261.87, 331.756(57), 422.27
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.2 - Taxable estates and property.

450.2 Taxable estates and property.
The following estates and property and any interest in or income from any of the following estates and property, which pass from the decedent owner in any manner described in this chapter, are subject to tax as provided in this chapter:
1. Real estate and tangible personal property located in this state regardless of whether the decedent was a resident of this state at death.
2. Intangible personal property owned by a decedent domiciled in this state.
[C97, §1467; S13, §1481-a; C24, 27, 31, 35, 39, §7306; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.2]
2003 Acts, ch 95, §2, 24
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.5 - Liability for tax.

450.5 Liability for tax.
Any person becoming beneficially entitled to any property or interest in property by any method of transfer as specified in this chapter, and all personal representatives and referees of estates or transfers taxable under this chapter, are respectively liable for all taxes to be paid by them respectively.
[C97, §1467; S13, §1481-a; C24, 27, 31, 35, 39, §7309; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.5]
83 Acts, ch 177, §4, 38
Referred to in §450.94
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.6 - Accrual of tax — maturity — extension of time.

450.6 Accrual of tax — maturity — extension of time.
1. The tax imposed by this chapter accrues at the death of the decedent owner, and shall be paid to the department of revenue on or before the last day of the ninth month after the death of the decedent owner except if otherwise provided in this chapter. If in the opinion of the director of revenue additional time should be granted for payment to avoid hardship, the director may extend the period to a date not exceeding ten years from the last day of the month in which the death of the decedent occurred. In the case of an extension the tax bears interest at the rate in effect under section 421.7 from the expiration of the last day of the ninth month after the decedent’s death. Interest shall be computed on a monthly basis with a fraction of a month counted as a full month.
2. Upon the approval of the executive council, the tax liability of a beneficiary, heir, surviving joint tenant, or other transferee may be paid, in lieu of money, in whole or in part by the transfer of real property or tangible personal property to the state or a political subdivision of the state to be used for public purposes. Before the tax liability may be paid by transfer of property to a political subdivision, the governing body of the political subdivision shall also approve the transfer. The property transferred in payment of tax shall have been included in the decedent’s gross estate for inheritance tax purposes and its value for the payment of the tax shall be the same as its value for inheritance tax purposes. The acceptance or rejection of the property in payment of the tax liability and the value of the property shall be certified by the executive council to the director of revenue. The acceptance of the property transferred acts as payment and satisfaction of the inheritance tax liability to the extent of the value of the transferred property, but notwithstanding any other provision, the taxpayer is not entitled to a refund if the transferred property has a value in excess of the tax liability.
[S13, §1481-a; C24, 27, 31, 35, 39, §7310; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.6; 81 Acts, ch 131, §15, ch 147, §2, 20]
84 Acts, ch 1240, §2; 2003 Acts, ch 145, §286; 2019 Acts, ch 24, §104
Referred to in §450.53
Penalty and interest on delinquent taxes, §450.63
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.8 - Transfers and trusts.

450.8 Transfers and trusts.
If the decedent makes transfer of, or creates a trust with respect to, property passing under section 450.3, subsection 2, or intended to take effect after death, except in the case of a bona fide sale for a fair consideration in money or money’s worth, and if the tax in respect to the transfer is not paid when due, the transferee or trustee is personally liable for the tax, and the property, to the extent of the decedent’s interest in the property at the time of death, is subject to a lien for the payment of the tax.
[C97, §1467; S13, §1481-a; C24, 27, 31, 35, 39, §7312; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.8]
84 Acts, ch 1240, §4
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.9 - Individual exemptions.

450.9 Individual exemptions.
In computing the tax on the net estate, the entire amount of property, interest in property, and income passing to the surviving spouse, lineal ascendants, lineal descendants, and stepchildren and their lineal descendants are exempt from tax. “Lineal descendants” includes descendants by adoption.
[C31, 35, §7312-d1; C39, §7312.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.9; 81 Acts, ch 147, §3, 19]
91 Acts, ch 159, §23, 24; 94 Acts, ch 1046, §10; 97 Acts, ch 1, §2, 8; 2015 Acts, ch 125, §2, 5, 6
Referred to in §450.22, 450.53
2015 amendment by 2015 Acts, ch 125, §2, takes effect July 1, 2016, and applies to estates of decedents dying on or after that date;
2015 Acts, ch 125, §5, 6
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.12 - Liabilities deductible.

450.12 Liabilities deductible.
1. Subject to the limitations in subsections 2 and 3, there shall be deducted from the gross value of the estate only the liabilities defined as follows:
a. The debts owing by the decedent at the time of death, the local and state taxes accrued before the decedent’s death, the federal estate tax and federal taxes owing by the decedent, a reasonable sum for funeral expenses, the allowance for surviving spouse and minor children granted by the probate court or its judge, court costs, and any other administration expenses allowable pursuant to section 2053 of the Internal Revenue Code.
b. A liability shall not be deducted unless the personal representative or other person filing the inheritance tax return as provided in section 450.22 certifies that it has been paid or, if not paid, the director of revenue is satisfied that it will be paid. If the amount of liabilities deductible under this section exceeds the amount of property subject to the payment of the liabilities, the excess shall be deducted from other property included in the gross estate on a prorated basis that the gross value of each item of other property bears to the total gross value of all the other property. Subject to the previous provision, a liability is deductible whether or not the liability is legally enforceable against the decedent’s estate.
2. If the decedent’s gross estate includes property with a situs outside of Iowa, the liabilities deductible under subsection 1 shall be prorated on the basis that the gross value of property with a situs in Iowa bears to the total gross estate. Only the Iowa portion of the liabilities shall be deductible in computing the tax imposed by this chapter. However, a liability secured by a lien on property shall be allocated to the state where the property has a situs and shall not be prorated except to the extent the liability exceeds the value of the property.
3. If a liability under subsection 1 is secured by property, or a portion of property, not included in the decedent’s gross estate, only that portion of the liability attributable to property or a portion of property included in the decedent’s gross estate is deductible in computing the tax imposed by this chapter.
83 Acts, ch 177, §6, 38; 90 Acts, ch 1232, §21; 94 Acts, ch 1165, §32, 49; 95 Acts, ch 63, §2; 2003 Acts, ch 145, §286
Referred to in §450.90
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.17 - Conveyance — effect.

450.17 Conveyance — effect.
When real estate or an interest in real estate is subject to tax, a conveyance does not discharge the real estate conveyed from the lien except as provided in section 450.7.
[S13, §1481-a26; C24, 27, 31, 35, 39, §7323; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.17]
83 Acts, ch 177, §7, 38
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.20 - Record of deferred estates.

450.20 Record of deferred estates.
The department of revenue shall keep a separate record of any deferred estate upon which the tax due is not paid on or before the last day of the ninth month after the death of the decedent, showing substantially the same facts as are required in other cases, and also showing:
1. The date and amount of all bonds given to secure the payment of the tax with a list of the sureties thereon.
2. The type and amount of any security, other than a bond, given to secure the payment of the tax.
3. The name of the person beneficially entitled to such estate or interest, with place of residence.
4. A description of the property or a statement of conditions upon which such deferred estate is based or limited.
[S13, §1481-a46; C24, 27, 31, 35, 39, §7326; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.20]
2003 Acts, ch 95, §4, 24; 2003 Acts, ch 145, §286; 2018 Acts, ch 1134, §1, 4
2018 amendment applies to estates of decedents that include a deferred estate or remainder interest and that have not, on or before July 1, 2018, received approval from the department of revenue to defer payment of tax pursuant to §450.44 – 450.49;
2018 Acts, ch 1134, §4
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.21 - Administration on application of director.

450.21 Administration on application of director.
If, upon the death of any person leaving an estate that may be liable to a tax under this chapter, a will disposing of the estate is not offered for probate, or an application for administration made within four months from the time of the decease, the director of revenue may, at any time thereafter, make application to the proper court, setting forth that fact and requesting that a personal representative be appointed, and the court shall appoint a personal representative to administer upon the estate.
[S13, §1481-a3; C24, 27, 31, 35, 39, §7327; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.21]
83 Acts, ch 177, §8, 38; 2003 Acts, ch 145, §286
Referred to in §450.22
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.24 - Appraisers.

450.24 Appraisers.
In each county, the chief judge of the judicial district for that county shall, on or before January 15 of the year an appointment is required, appoint three competent residents and freeholders of the county to act as appraisers of the real property within its jurisdiction which is charged or sought to be charged with an inheritance tax. The appraisers shall serve for four years, and until their successors are appointed and qualified. They shall each take an oath to faithfully and impartially perform the duties of the office, but shall not be required to give bond. They shall be subject to removal at any time at the discretion of the chief judge of the judicial district for that county. The chief judge may also in the chief judge’s discretion, either before or after the appointment of the regular appraisers, appoint other appraisers to act in any given case. Vacancies occurring otherwise than by expiration of term shall be filled by appointment of the chief judge of the judicial district for that county. A person interested in any manner in the estate to be appraised shall not serve as an appraiser of that estate.
[S13, §1481-a4; C24, 27, 31, 35, 39, §7330; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.24]
83 Acts, ch 177, §10, 38; 2000 Acts, ch 1032, §2; 2000 Acts, ch 1057, §5
Referred to in §654.16
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.27 - Commission to appraisers.

450.27 Commission to appraisers.
When an appraisal of real estate is requested by the department of revenue, as provided in section 450.37, or is otherwise required by this chapter, the clerk shall issue a commission to the appraisers, who shall fix a time and place for appraisement, except that if the only interest that is subject to tax is a remainder or deferred interest upon which the tax is not payable until the determination of a prior estate or interest for life or term of years, the clerk shall not issue the commission until the determination of the prior estate, except at the request of the department of revenue when the parties in interest seek to remove an inheritance tax lien. When valuing the real estate for purposes of inheritance tax, an appraiser does not have the jurisdiction to determine what property or partial interests may or may not be subject to tax. Whole interests in the property should be appraised and the question of the actual property or partial interest subject to inheritance tax is to be determined by means of the administrative procedures pursuant to section 450.94. All joint property that is to be appraised should be listed at its full market value. Long-term leases are not considered in determining the value of property when being appraised.
[S13, §1481-a5; C24, 27, 31, 35, 39, §7331; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.27]
83 Acts, ch 177, §11, 38; 99 Acts, ch 152, §33, 40; 2003 Acts, ch 145, §286
Referred to in §450.37
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.28 - Notice of appraisement.

450.28 Notice of appraisement.
It shall be the duty of all appraisers appointed under the provisions of this chapter, upon receiving a commission as herein provided, to give notice to the director of revenue, the attorney of record of the estate, if any, and other persons known to be interested in the property to be appraised, of the time and place at which they will appraise such property, which time shall not be less than ten days from the date of such notice. The notice shall further state that the director of revenue or any person interested in the estate or property appraised may, within sixty days after filing of the appraisement with the clerk of court, file objections to the appraisement. The notice shall be served by certified mail and such notice is deemed completed when the notice is deposited in the mail and postmarked for delivery.
[S13, §1481-a6; C24, 27, 31, 35, 39, §7332; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.28]
97 Acts, ch 157, §1; 2003 Acts, ch 145, §286
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.29 - Notice of filing.

450.29 Notice of filing.
Upon service of such notice and the making of such appraisement, the notice and appraisement shall be filed with the clerk, and a copy of the appraisement shall at once be filed by the clerk with the director of revenue. The clerk shall send a notice, by ordinary mail, to the attorney of record of the estate, if any, to the personal representative of the estate, and to each person known to be interested in the estate or property appraised. The notice shall state the date the appraisement was filed with the clerk of court and shall include a copy of the appraisement.
[C97, §1476; S13, §1481-a6; C24, 27, 31, 35, 39, §7333; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.29]
97 Acts, ch 157, §2; 2003 Acts, ch 145, §286
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.30 - Real property in different counties.

450.30 Real property in different counties.
If real property is located in more than one county, the appraisers of the county in which the estate is being administered may appraise all real estate, or those of the several counties may serve for the real property within their respective counties or other appraisers be appointed as the district court may direct.
[C97, §1476; S13, §1481-a6; C24, 27, 31, 35, 39, §7334; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.30]
83 Acts, ch 177, §12, 38
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.31 - Objections.

450.31 Objections.
The director of revenue or any person interested in the estate or property appraised may, within sixty days after filing of the appraisement with the clerk, file objections to said appraisement and give notice thereof as in beginning civil actions, to the director of revenue or the representative of the estate or trust, if any, otherwise to the person interested as heir, legatee, or transferee, on the hearing of which as an action in equity either party may produce evidence competent or material to the matters therein involved.
[S13, §1481-a7; C24, 27, 31, 35, 39, §7335; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.31]
2003 Acts, ch 145, §286
Service of notice,
R.C.P. 1.302 – 1.315
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.32 - Hearing — order.

450.32 Hearing — order.
If upon the hearing the court finds the amount at which the real property is appraised is the property’s value on the market in the ordinary course of trade and the appraisement was fairly and in good faith made, the court shall approve the appraisement. If the court finds that the appraisement was made at a greater or lesser sum than the value of the real property in the ordinary course of trade, or that the appraisement was not made fairly or in good faith, the court shall set aside the appraisement. Upon the appraisement being set aside, the court shall fix the value of the real property of the estate for inheritance tax purposes and the valuation fixed is that upon which the tax shall be paid, unless an appeal is taken from the order of the court as provided for in this chapter.
[S13, §1481-a7; C24, 27, 31, 35, 39, §7336; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.32]
83 Acts, ch 177, §13, 38; 2019 Acts, ch 24, §54
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.33 - Appeal and notice.

450.33 Appeal and notice.
The director of revenue or anyone interested in the property appraised may appeal to the supreme court from the order of the district court fixing the value of the property of said estate. Notice of appeal shall be served within sixty days from the date of the order appealed from, and the appeal shall be perfected in the time now provided for appeals in equitable actions.
[S13, §1481-a7; C24, 27, 31, 35, 39, §7337; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.33]
2003 Acts, ch 145, §286
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.34 - Bond on appeal.

450.34 Bond on appeal.
In case of appeal the appellant, if not the director of revenue, shall give bond to be approved by the clerk of the court, which bond shall provide that the said appellant and sureties shall pay the tax for which the property may be liable with cost of appeal.
[S13, §1481-a7; C24, 27, 31, 35, 39, §7338; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.34]
2003 Acts, ch 145, §286
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.36 - Appraisal of other property.

450.36 Appraisal of other property.
If there is an estate or real property subject to tax and the records in the clerk’s office do not disclose that there may be a tax due under this chapter, the persons interested in the real property shall report the matter to the department of revenue with a request that the real property be appraised.
[S13, §1481-a8; C24, 27, 31, 35, 39, §7341; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.36]
83 Acts, ch 177, §14, 38; 2003 Acts, ch 145, §286
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.44 - Remainders — valuation.

450.44 Remainders — valuation.
When a person whose estate over and above the amount of that person’s liabilities, as defined in this chapter, exceeds the sum of twenty-five thousand dollars, bequeaths, devises, or otherwise transfers real property to or for the use of persons exempt from the tax imposed by this chapter, during life or for a term of years and the remainder to persons not thus exempt, this property, upon the determination of the estate for life or years, shall be valued at its then actual market value from which shall be deducted the value of any improvements on it made by the person who owns the remainder interest during the time of the prior estate, to be determined as provided in section 450.37, subsection 1, paragraph “a”, and the tax on the remainder shall be paid by the person who owns the remainder interest as provided in section 450.46.
[S13, §1481-a10; C24, 27, 31, 35, 39, §7349; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.44; 81 Acts, ch 147, §7, 19]
83 Acts, ch 177, §16, 38; 2001 Acts, ch 140, §2, 5
Referred to in §450.3, 450.46, 633.31
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.45 - Life and term estates — valuation.

450.45 Life and term estates — valuation.
If an estate or interest for life or term of years in real property is given to a party other than those exempt by this chapter, the property shall be valued as provided in section 450.37 as is provided in ordinary cases, and the party entitled to the estate or interest shall, on or before the last day of the ninth month from the death of the decedent owner, pay the tax, and in default the court shall order the estate or interest, or as much as necessary to pay the tax, penalty, and interest, to be sold.
[S13, §1481-a11; C24, 27, 31, 35, 39, §7350; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.45; 81 Acts, ch 147, §8, 20]
83 Acts, ch 177, §17, 38; 84 Acts, ch 1240, §5
Referred to in §450.3
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.46 - Deferred estate — valuation.

450.46 Deferred estate — valuation.
Upon the determination of a prior estate or interest, when the remainder or deferred estate or interest or a part of it is subject to tax and the tax upon the remainder or deferred interest has not been paid, the persons entitled to the remainder or deferred interest shall immediately report to the department of revenue the fact of the determination of the prior estate, and upon receipt of the report, or upon information from any source, of the determination of a prior estate when the remainder interest has not been valued for the purpose of assessing tax, the property shall be valued as provided in like cases in section 450.44 and the tax upon the remainder interest shall be paid by the person who owns the remainder interest on or before the last day of the ninth month after the determination of the prior estate. If the tax is not paid within this time the court shall then order the property, or as much as necessary to pay the tax, penalty, and interest, to be sold.
[S13, §1481-a11; C24, 27, 31, 35, 39, §7351; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.46; 81 Acts, ch 147, §9, 20]
83 Acts, ch 177, §18, 38; 84 Acts, ch 1240, §6; 2003 Acts, ch 145, §286
Referred to in §450.3, 450.44
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.47 - Life and term estates in personal property.

450.47 Life and term estates in personal property.
If an estate or interest for life or term of years in personal property is given to one or more persons other than those exempt by this chapter and the remainder or deferred estate to others, the property devised or conveyed shall be valued under section 450.37 as provided in ordinary estates and the value of the estates or interests devised or conveyed shall be determined as provided in section 450.51. The tax upon the estates or interests liable for the tax shall be paid to the department of revenue from the property valued or by the persons entitled to the estate or interest on or before the last day of the ninth month after the death of the testator, grantor, or donor. However, payment of the tax upon a deferred estate or remainder interest may be deferred until the determination of the prior estate as provided in section 450.48.
[S13, §1481-a12; C24, 27, 31, 35, 39, §7352; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.47; 81 Acts, ch 147, §10, 20]
83 Acts, ch 177, §19, 38; 84 Acts, ch 1240, §7; 2003 Acts, ch 145, §286; 2018 Acts, ch 1134, §2, 4; 2019 Acts, ch 24, §55
Referred to in §450.3
2018 amendment applies to estates of decedents that include a deferred estate or remainder interest and that have not, on or before July 1, 2018, received approval from the department of revenue to defer payment of tax pursuant to §450.44 – 450.49;
2018 Acts, ch 1134, §4
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.48 - Payment deferred — bond — exceptions.

450.48 Payment deferred — bond — exceptions.
1. Except as provided in subsection 2, when in case of deferred estates or remainder interests in personal property or in the proceeds of any real estate that may be sold during the time of a life, term, or prior estate, the persons interested who may desire to defer the payment of the tax until the determination of the prior estate, shall file with the clerk of the proper district court a bond as provided in this chapter in other cases. The bond shall be renewed every two years until the tax upon the deferred estate is paid. If at the end of any two-year period the bond is not promptly renewed as provided in this section and the tax has not been paid, the bond shall be declared forfeited, and the amount of the bond forthwith collected.
2. When the estate of a decedent includes an estate for life or for a term of years to one or more persons and a deferred or remainder estate to others, and such deferred or remainder estate is in whole or in part subject to the tax imposed by this chapter, then payment of the tax upon such deferred or remainder estates may be postponed until the determination of the prior estate without giving bond to secure payment of such tax as required under subsection 1 if one of the following requirements is satisfied:
a. The deferred or remainder estates or interests are so disposed that good and sufficient security for the payment of the tax for which such deferred or remainder estates may be liable can be had because of the lien imposed by this chapter upon the real property of such estate, but the tax shall remain a lien upon such real estate until the tax upon such deferred estate or interest is paid.
b. Security satisfactory to the department of revenue has been provided, which security includes but is not limited to a bank or securities account with an irrevocable pay on death or transfer on death provision naming the department of revenue as beneficiary, or an escrow agreement with the department of revenue under which a private attorney will act as escrow agent and hold the escrow funds in the attorney’s trust account.
[S13, §1481-a13; C24, 27, 31, 35, 39, §7353; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.48]
2018 Acts, ch 1134, §3, 4; 2019 Acts, ch 59, §136
Referred to in §450.3, 450.47
2018 amendment applies to estates of decedents that include a deferred estate or remainder interest and that have not, on or before July 1, 2018, received approval from the department of revenue to defer payment of tax pursuant to §450.44 – 450.49;
2018 Acts, ch 1134, §4
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.49 - Bonds — conditions.

450.49 Bonds — conditions.
All bonds required by this chapter shall be payable to the department of revenue and shall be conditioned upon the payment of the tax, interest, and costs for which the estate may be liable, and for the faithful performance of all the duties hereby imposed upon and required of the person whose acts are by such bond to be guaranteed, and shall be in an amount equal to twice the amount of the tax, interest, and costs that may be due, but in no case less than five hundred dollars, and must be secured by not less than two resident freeholders or by a fidelity or surety company authorized by the commissioner of insurance to do business in this state.
[S13, §1481-a14; C24, 27, 31, 35, 39, §7354; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.49]
2003 Acts, ch 145, §286
Referred to in §450.3, 450.50
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.50 - Removal of property from state — bond.

450.50 Removal of property from state — bond.
It shall be unlawful for any person to remove from this state any property, or the proceeds thereof, that may be subject to the tax imposed by this chapter, without paying the said tax to the department of revenue. Any person violating the provisions of this section shall be guilty of a serious misdemeanor and upon conviction shall be fined an amount equal to twice the amount of tax, interest, and costs for which the estate may be liable; provided, however, that the penalty hereby imposed shall not be enforced if, prior to the removal of such property or the proceeds thereof, the person desiring to effect such removal files with the clerk a bond conditioned upon the payment of the tax, interest, and costs, as is provided in section 450.49 hereof.
[S13, §1481-a15; C24, 27, 31, 35, 39, §7355; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.50]
2003 Acts, ch 145, §286
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.51 - Annuities — life and term estates.

450.51 Annuities — life and term estates.
The value of any annuity, deferred estate, or interest, or any estate for life or term of years, subject to inheritance tax shall be determined for the purpose of computing the tax by the use of current, commonly used tables of mortality and actuarial principles pursuant to regulations prescribed by the director of revenue. The taxable value of annuities, life or term, deferred, or future estates, shall be computed at the rate of four percent per annum of the established value of the property in which the estate or interest exists or is founded.
[S13, §1481-a16; C24, 27, 31, 35, 39, §7356; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.51]
83 Acts, ch 177, §20, 38; 2003 Acts, ch 145, §286
Referred to in §450.47
See mortality tables at end of Vol VIII
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 450 - INHERITANCE TAX › Section 450.52 - Deferred estates — removal of lien.

450.52 Deferred estates — removal of lien.
Whenever it is desired to remove the lien of the inheritance tax on remainders, reversions, or deferred estates, parties owning the beneficial interest may pay at any time the said tax on the present worth of such interests determined according to the rules herein fixed.
[S13, §1481-a16; C24, 27, 31, 35, 39, §7357; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.52]