Iowa Code § 425.12 — Indian land

Each forty acres of land, or fraction thereof, occupied by a member or members of the Sac and F ox Indians in T ama county , which land is held in trust by the secretary of the interior of the United States for said Indians, shall be given a homestead tax exemption and credit within the meaning and under the provisions of this subchapter . Application for such homestead tax exemption and credit shall be made to the county auditor of T ama county and may be made by a representative of the tribal council.