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.

Section History: Early form

  [C66, 71, 73, 75, 77, 79, 81, § 84.19]

Section History: Recent form

  C93, § 458A.19

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