443.17  Presumption of two-year ownership.
  In any action or proceeding, now pending or hereafter brought, to recover taxes upon property not listed or assessed for taxation during the lifetime of any decedent, it shall be presumed that any property, any evidence of ownership of property, and any evidence of a promise to pay, owned by a decedent at the date of the decedent’s death, had been acquired and owned by such decedent more than two years before the date of the decedent’s death; and the burden of proving that any such property had been acquired by such decedent less than two years before the date of the decedent’s death shall be upon the heirs, legatees, and legal representatives of any such decedent.
[C35, §7158-f1; C39, §7158.2; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.17]
99 Acts, ch 174, §5, 7