Iowa § 443.17 Presumption of two-year ownership

Iowa Statutes

§ 443.17 — Presumption of two-year ownership

Iowa § 443.17

Title XFINANCIAL RESOURCES

Ch. 443TAX LIST

This text of Iowa § 443.17 (Presumption of two-year ownership) 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 § 443.17 (2026).

Text

In any action or proceeding, now pending or hereafter brought, to recover taxes upon
property not listed or assessed for taxation during the lifetime of any decedent, it shall be
presumed that any property, any evidence of ownership of property, and any evidence of a
promise to pay, owned by a decedent at the date of the decedent’s death, had been acquired
and owned by such decedent more than two years before the date of the decedent’s death;
and the burden of proving that any such property had been acquired by such decedent less
than two years before the date of the decedent’s death shall be upon the heirs, legatees, and
legal representatives of any such decedent.

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In any action or proceeding, now pending or hereafter brought, to recover taxes upon
property not listed or assessed for taxation during the lifetime of any decedent, it shall be
presumed that any property, any evidence of ownership of property, and any evidence of a
promise to pay, owned by a decedent at the date of the decedent’s death, had been acquired
and owned by such decedent more than two years before the date of the decedent’s death;
and the burden of proving that any such property had been acquired by such decedent less
than two years before the date of the decedent’s death shall be upon the heirs, legatees, and
legal representatives of any such decedent.