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 mineral rights or interests not owned by the owner of the land shall be not less than five cents per acre.
[C66, 71, 73, 75, 77, 79, 81, §84.19]
C93, §458A.19
2022 Acts, ch 1021, §109
Section amended