Iowa Code 450.1 – Definitions — construction
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1. For purposes of this chapter, unless the context otherwise requires:
a. “Internal Revenue Code” means the same as defined in section 422.3.
b. “Person” includes plural as well as singular, and artificial as well as natural persons.
c. “Personal representative” means an administrator, executor, or trustee as each is defined in section 633.3.
d. “Real estate or real property” for the purpose of appraisal under this chapter means real estate which is the land and appurtenances, including structures affixed thereto.
e. “Stepchild” means the child of a person who was married to the decedent at the time of the decedent’s death, or the child of a person to whom the decedent was married, which person died during the marriage to the decedent.
Terms Used In Iowa Code 450.1
- Appraisal: A determination of property value.
- Child: includes child by adoption. See Iowa Code 4.1
- Decedent: A deceased person.
- Person: means any individual, firm, association, partnership, joint stock company, joint adventure, corporation, trustee, agency, or receiver, or any legal representative of any of the foregoing. See Iowa Code 453A.42
- 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
- Trustee: A person or institution holding and administering property in trust.
2. This chapter shall not be construed to confer upon a county attorney authority to represent the state in any case, and the county attorney shall represent the department of revenue only when specially authorized by the department to do so.