Iowa § 458A.18 - 458A.18 Mineral rights taxed separately.
Full text of Iowa Iowa Code § 458A.18 — 458A.18 Mineral rights taxed separately., with citation guidance and answers to common questions.
§ 458A.18. 458A.18 Mineral rights taxed separately.
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. [C66, 71, 73, 75, 77, 79, 81, §84.18] C93, §458A.18 Fri Dec 12 20:44:42 2025 Iowa Code 2026, Section 458A.18 (19, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 458A.18
What does Iowa Code § 458A.18 cover?
Section 458A.18 ("458A.18 Mineral rights taxed separately.") 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 § 458A.18?
A common citation format is "Iowa Code § 458A.18" (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 § 458A.18 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.