Iowa Code — Title X (Revenue)

Iowa Code § 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.

Last amended: [S13, §1481-a8; C24, 27, 31, 35, 39, § 7341; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.36 ] 83 Acts, ch 177, §14, 38 ; 2003 Acts, ch 145, §286 Fri Dec 12 20:28:51 2025 Iowa Code 2026, Section 450.36 (18, 0)

Source: official text