427.4  Exemptions to relatives.

In case any person in the foregoing classifications does not claim any such exemption from taxation, it shall be allowed in the name of such person to the same extent on the property of any one of the following persons in the order named:

1.  The spouse, or surviving spouse remaining unmarried, of any such soldier, sailor, marine, or nurse, where they are living together or were living together at the time of the death of such person.

2.  The parent whose spouse is deceased and who remains unmarried, of any such soldier, sailor, marine, or nurse, whether living or deceased, where such parent is, or was at the time of death of the soldier, sailor, marine, or nurse, dependent on such person for support.

3.  The minor child, or children owning property as tenants in common, of any such deceased soldier, sailor, marine, or nurse.

No more than one tax exemption shall be allowed under this section or section 427.3 in the name of any honorably discharged soldier, sailor, marine, or nurse.

Section History: Early form

  [C97, § 1304; S13, SS15, § 1304; C24, 27, 31, 35, 39, § 6946; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.4]

Internal References

  Referred to in § 25B.7, 331.401, 331.512, 420.207, 427.7

Previous Section 427.3

Next Section 427.5

Return To Home index

© 1999 Cornell College and League of Women Voters of Iowa

Comments about this site or page? webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.

Last update: Thu Mar 18 15:00:31 CST 1999
URL: /DOCS/IACODE/1999/427/4.html