Iowa Code » Chapter 633 — PROBATE CODE
Iowa Code

Iowa Code § 633.352 (2026)

Collection of rents and payment of taxes and charges

✓ current as of July 2026
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Unless otherwise provided by the will, the provisions of chapter 637 that conflict with this subchapter VII, part 3, shall not apply to the allocation and distribution of estate income. [C73, §2403 – 2405; C97, §3334, 3335; C24, 27, 31, 35, 39, §11953, 11954; C46, 50, 54, 58, 62, §635.49, 635.50; C66, 71, 73, 75, 77, 79, 81, §633.352] 99 Acts, ch 124, §31; 2012 Acts, ch 1123, §7; 2013 Acts, ch 30, §164; 2018 Acts, ch 1041, §127

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Notes of Decisions
Cited in 5 cases, 1971–1993 · leading case: Colthurst v. Colthurst, 265 N.W.2d 590 (Iowa 1978).
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Colthurst v. Colthurst, 265 N.W.2d 590 (Iowa 1978). · cites it 6× “351 and section 633.352 of the Iowa Code. By sustaining objection 8 the court directed the 1976 income should be reported on the fiduciary income tax return with the only amount being attributed to Jessie M.”
In Re the Est. of Noe, 195 N.W.2d 361 (Iowa 1972). · cites it 4× “Section 633.352) to pay all obligations. Testator's widow had the insurance, joint personal property and post-tax payment income from 600 acres of productive farm land to take care of her needs.”
In Re Est. of Luke, 184 N.W.2d 42 (Iowa 1971). · cites it 2× “See also The Code 1966, Section 633.352. Here the life tenancy terminated after current taxes became a lien, in September, against the subject property.”
Matter of Est. of Hughs, 506 N.W.2d 810 (Iowa Ct. App. 1993). · cites it 18× “Wilma argued that Iowa Code section 633.352 required the personal representative to allocate the unexpended portion of the farm profits to the general estate.”
In re Est. of Peterson, 263 N.W.2d 555 (Iowa Ct. App. 1977). · cites it 2× “Section 633.352 provides the executor shall collect the income from the property possessed, pay the taxes and fixed charges thereon, and apply the balance to general estate obligations.”
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