Iowa Code 10B.2 – Interests described
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Terms Used In Iowa Code 10B.2
- Agricultural land: means the same as defined in section 9H. See Iowa Code 10B.1
- Reporting entity: means any of the following:a. See Iowa Code 10B.1
- state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
A reporting entity holds an interest in agricultural land if the reporting entity directly or indirectly owns or leases agricultural land in this state.