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.
C93, §458A.19
Iowa Code § 458A.19
Rate
[C66, 71, 73, 75, 77, 79, 81, §84.19] 2022 Acts, ch 1021, §109
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.