Iowa Statutes
§ 426.2 — Definition
Iowa § 426.2
This text of Iowa § 426.2 (Definition) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Iowa Code § 426.2 (2026).
Text
“Agricultural lands” as used in this chapter shall mean and include land in tracts of ten
acres or more excluding any buildings or other structures located on such land, and not laid
off into lots of less than ten acres or divided by streets and alleys into parcels of less than ten
acres, lying within any school corporation in this state and in good faith used for agricultural
or horticultural purposes.
Any land laid off or platted into lots of less than ten acres belonging to and a part of other
lands of more than ten acres and in good faith used for agricultural or horticultural purposes
shall be entitled to the benefits of this chapter.
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Legislative History
[C39, §6943.165; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.2]
Nearby Sections
15
§ 426.10
Rules§ 426.2
Definition§ 426.3
Where credit given§ 426.8
Apportionment by auditor§ 426A.1
Definitions§ 426A.11
Military service — exemptions§ 426A.12
Exemptions to relatives§ 426A.14
Allowance — continuing effectiveness§ 426A.15
Penalty§ 426A.1A
Appropriation§ 426A.2
Military service tax creditCite This Page — Counsel Stack
Bluebook (online)
Iowa § 426.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/426.2.