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 taxedfor real estate tax purposes at any time after July 1, 1971. 91 Acts, ch 183, §7 Sat Dec 23 11:05:21 2023 Iowa Code 2024, Section 557C.6 (14, 0)
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