450.36 - APPRAISAL OF OTHER PROPERTY. - Iowa Statutes

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.          Section History: Early Form [S13, § 1481-a8; C24, 27, 31, 35, 39, § 7341; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 450.36]          Section History: Recent Form 83 Acts, ch 177, § 14, 38; 2003 Acts, ch 145, §286