Iowa § 458A.18 Mineral rights taxed separately

Iowa Statutes

§ 458A.18 — Mineral rights taxed separately

Iowa § 458A.18

Title XINATURAL RESOURCES

Ch. 458AOIL, GAS, AND OTHER MINERALS

This text of Iowa § 458A.18 (Mineral rights taxed separately) 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 § 458A.18 (2026).

Text

All rights and interests in or to oil, gas, or other minerals underlying land, whether created
by or arising under deed, lease, reservation of rights, or otherwise, which rights or interests
are owned by any person other than the owner of the land, shall be assessed and taxed
separately to the owner of such rights or interests in the same manner as other real estate.
The taxes on such rights or interests that are not owned by the owner of the land shall not be
a lien on the land.

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All rights and interests in or to oil, gas, or other minerals underlying land, whether created
by or arising under deed, lease, reservation of rights, or otherwise, which rights or interests
are owned by any person other than the owner of the land, shall be assessed and taxed
separately to the owner of such rights or interests in the same manner as other real estate.
The taxes on such rights or interests that are not owned by the owner of the land shall not be
a lien on the land.