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Miscellaneous Costs

Referees in Probate

Appointment: Except in counties within this district where other appointments have been or are hereinafter made by a judge of this district, the Clerk of Court in each county of this district is hereby appointed referee in all matters in probate in his or her county.

Fees: The referee shall be allowed a fee for such service based on the gross assets of the estate listed in the probate inventory for Iowa Inheritance Tax purposes, in accordance with the following schedule:

Total Assets Fee

When the total assets do not exceed $5,000  

$3.00 

When the total assets are between $5,000 and $15,000  

$5.00 

When the total assets are between $15,000 and $50,000          

$10.00 

When the total assets exceeds $50,000  

$20.00 

Such fees of referee shall be taxed by the clerk as a part of the costs in each probate matter and collected by the clerk as other costs. The fees shall be in addition to all other fees charged and collected by the clerk in probate matters as required by Iowa Code Section 633.31. When the Clerk of Court is referee in probate, the referee's fees shall be handled pursuant to Iowa Code Section 633.20. When a person other than the Clerk of Court is referee in probate, the referee's fees shall be payable to such person, or his or her designee.

Compensation of Inheritance Tax Appraisers

Inheritance tax appraisers shall be compensated on the basis of the following graduated scale:

Total value of property appraised

Fee to Each Appraiser

Less than $15,000  

$40.00 

$15,000 to $25,000  

50.00 

$25,000 to $50,000  

60.00 

$50,000 to $100,000  

70.00 

$100,000 to $150,000  

90.00 

$150,000 to $200,000  

100.00 

$200,000 to $250,000  

125.00 

$250,000 to $500,000  

150.00 

$500,000 to $750,000  

175.00 

$750,000 to $1,000,000  

200.00 

Over $1,000,000  

250.00 

Each appraiser providing transportation shall receive the prevailing state rate for each mile of travel per motor vehicle necessarily incurred in making such appraisal. In addition to the fee allowed herein, the appraiser serving as chairperson or clerk may charge for postage and up to $30.00 for services in preparing and mailing notices of appraisement. The Court may allow additional compensation upon written application showing that the compensation provided for in this rule is grossly inadequate.

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