633.481 Certificate to county recorder for tax purposes without administration. When an inventory or report is filed under section 450.22, without administration of the estate of the decedent, the heir or heir’s attorney shall prepare and deliver to the countyrecorder of the county in which the real estate is situated a certificate pertaining to eachparcel of real estate described in the inventory or report. Any fees for certificates or recordingfees required by this section or section 633.480 shall be assessed as costs of administration.The fees for recording and indexing the instrument shall be as provided in section 331.604.The county recorder shall deliver the certificates to the county auditor as provided in section558.58. [C66, 71, 73, 75, 77, 79, 81, §633.481; 82 Acts, ch 1054, §3]84 Acts, ch 1221, §8; 86 Acts, ch 1079, §6; 90 Acts, ch 1081, §4; 2003 Acts, ch 151, §56; 2009 Acts, ch 27, §37 Referred to in §635.7 Sat Dec 23 11:26:19 2023 Iowa Code 2024, Section 633.481 (34, 0)
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