The cost of such transcript and of the recording thereof shall be taxed against the estate of the decedent unless administration thereof is closed, in which event it shall be paid by the owner of the real estate involved.
[S13, § 3287; C24, 27, 31, 35, 39, § 11870; C46, 50, 54, 58, 62, § 633.26; C66, 71, 73, 75, 77, 79, 81, § 633.307]
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