Iowa Statutes
§ 450.62 — Legacies charged upon real estate
Iowa § 450.62
This text of Iowa § 450.62 (Legacies charged upon real estate) 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 § 450.62 (2026).
Text
If legacies subject to tax are charged upon or payable out of real estate, the heir or devisee,
before paying the tax, shall deduct the tax from it and pay it to the personal representative or
department of revenue, and the tax shall remain a charge against and be a lien upon the real
estate until it is paid. Payment of the tax shall be enforced by the personal representative or
director of revenue as provided in this chapter.
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Legislative History
[S13, §1481-a22; C24, 27, 31, 35, 39, §7367; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81,
§450.62]
Nearby Sections
15
§ 450.1
Definitions — construction§ 450.10
Rate of tax§ 450.12
Liabilities deductible§ 450.17
Conveyance — effect§ 450.2
Taxable estates and property§ 450.20
Record of deferred estates§ 450.24
Appraisers§ 450.27
Commission to appraisers§ 450.28
Notice of appraisement§ 450.29
Notice of filing§ 450.3
Property included§ 450.31
ObjectionsCite This Page — Counsel Stack
Bluebook (online)
Iowa § 450.62, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/450.62.