Iowa Code § 450.1 — Definitions — construction

1. F or purposes of this chapter , unless the context otherwise requires: a. “Internal Revenue Code” means the same as defined in section 422.3 . b. “P erson ” includes plural as well as singular , and artificial as well as natural persons. c. “P ersonal representative” means an administrator , executor , or trustee as each is defined in section 633.3 . d. “Real estate or real property ” for the purpose of appraisal under this chapter means real estate which is the land and appurtenances, including structures affixed thereto . e. “Stepchild” means the child of a person who was married to the decedent at the time of the decedent’s death, or the child of a person to whom the decedent was married, which person died during the marriage to the decedent. 2. This chapter shall not be construed to confer upon a county attorney authority to represent the state in any case, and the county attorney shall represent the department of revenue only when specially authorized by the department to do so .