458A.19 Rate.
In order to pay the costs of assessment and collection and provide a reasonable minimum standard of taxation, the taxes on any such rights or interests not owned by the owner of the land, shall be not less than five cents per acre.
[C66, 71, 73, 75, 77, 79, 81, §84.19]
C93, §458A.19
Structure Iowa Code
Chapter 458A - OIL, GAS, AND OTHER MINERALS
Section 458A.1 - Declaration of policy.
Section 458A.3 - Waste prohibited.
Section 458A.4 - Duties and powers of director.
Section 458A.5 - Drilling permit required.
Section 458A.6 - Department shall determine market demand and regulate the amount of production.
Section 458A.7 - Department shall set spacing units.
Section 458A.8 - Integration of fractional tracts.
Section 458A.9 - Voluntary agreements for unit operation valid.
Section 458A.10 - Liens for development and operating costs.
Section 458A.11 - Rules covering practice before department.
Section 458A.14 - Appeal to district court — procedure of appeal.
Section 458A.17 - Action to restrain violation or threatened violation.
Section 458A.18 - Mineral rights taxed separately.
Section 458A.20 - Tax sale — redemption by owner.
Section 458A.21 - Lease of public lands.
Section 458A.23 - Action to obtain release — damages, costs, and attorney fees — attachment.