Iowa § 450.32 - 450.32 Hearing — order.
Full text of Iowa Iowa Code § 450.32 — 450.32 Hearing — order., with citation guidance and answers to common questions.
§ 450.32. 450.32 Hearing — order.
If upon the hearing the court finds the amount at which the real property is appraised is the property’s value on the market in the ordinary course of trade and the appraisement was fairly and in good faith made, the court shall approve the appraisement. If the court finds that the appraisement was made at a greater or lesser sum than the value of the real property in the ordinary course of trade, or that the appraisement was not made fairly or in good faith, the court shall set aside the appraisement. Upon the appraisement being set aside, the court shall fix the value of the real property of the estate for inheritance tax purposes and the valuation fixed is that upon which the tax shall be paid, unless an appeal is taken from the order of the court as provided for in this chapter. [S13, §1481-a7; C24, 27, 31, 35, 39, §7336; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.32] 83 Acts, ch 177, §13, 38; 2019 Acts, ch 24, §54 Fri Dec 12 20:28:48 2025 Iowa Code 2026, Section 450.32 (19, 0)
Frequently Asked Questions About Iowa § 450.32
What does Iowa Code § 450.32 cover?
Section 450.32 ("450.32 Hearing — order.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 450.32?
A common citation format is "Iowa Code § 450.32" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 450.32 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.