Iowa Code § 633.365
Appraisement
Redline — January 1, 2012 → current.View current text →
Current — January 1, 2026
As of January 1, 2012
Property belonging to the estate need not be appraised unless required for inheritance tax purposes, under the provisions of this probate code, or by order of court.
Property belonging to the estate need not be appraised unless required for inheritance tax purposes for deaths occurring before January 1, 2025, under the provisions of this probate code, or by order of court.
2025 amendment applies retroactively to January 1, 2025, to the estates of decedents dying on or after January 1, 2025; 2025 Acts, ch 148, §54
Section amended
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.