Post-Death Cash Rent Leasing: One More Time

Date
1997-06-13
Authors
Harl, Neil
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Altmetrics
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Iowa State University Digital Repository
Abstract

The law on cash rent leasing of farmland subject to special use valuation has been clear for nearly a decade. Other than for the two-year grace period immediately following death and the 1988 amendment allowing cash rent leases by a surviving spouse to a member of the surviving spouse’s family, cash rent leasing by a qualified heir in the post-death period causes recapture of special use valuation benefits.

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