Journal Issue:
Agricultural Law Digest: Volume 25, Issue 15

No Thumbnail Available
Volume
Number
Issue Date
Journal Title
Journal ISSN
Journal Volume
Articles
Publication
Post-Death Cash Renting With Special Use Valued Real Estate
( 2014-08-08) Harl, Neil ; Iowa State University Digital Repository

The statute creating special use valuation for real property as enacted in 1976 effective in 19771 did not permit cash rent leasing in the after-death period2 except for the two year “grace period” immediately after death3 for purposes of further meeting the “qualified use” test (which was enacted in 1981).4 However, that requirement has been modified twice, once in 1988 and once in 1997 as discussed below, and made retroactive to 1976.5

Publication
Cases, Regulations and Statutes
( 2014-08-08) Achenbach, Robert ; Iowa State University Digital Repository
Description
Keywords