Iowa Code § 428A.3 — Who liable for tax

1 REAL EST A TE TRANSFER T A X, §428A .3 428A .3 Who liable for tax. Any person, firm or corporation who grants, assigns, transfers, or conveys any land, tenement, or realty by a deed, writing, or instrument subject to the tax imposed by this chapter shall be liable for such tax but no public official shall be liable for a tax with respect to any instrument executed by the public official in connection with official duties.