Post-Death Cash Renting With Special Use Valued Real Estate Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-19T06:33:33.000 2020-06-29T22:57:35Z 2020-06-29T22:57:35Z 2017-12-19 2014-08-08
dc.description.abstract <p>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</p>
dc.identifier archive/
dc.identifier.articleid 2237
dc.identifier.contextkey 11274999
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol25/iss15/1
dc.source.bitstream archive/|||Fri Jan 14 17:51:09 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Post-Death Cash Renting With Special Use Valued Real Estate
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 714b2b49-c95d-426a-9501-67079836b1bb
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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