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