The law on cash rent leasing of farmland subject to special use valuation has been clear for nearly a decade. Other than for the two-year grace period immediately following death and the 1988 amendment allowing cash rent leases by a surviving spouse to a member of the surviving spouse’s family, cash rent leasing by a qualified heir in the post-death period causes recapture of special use valuation benefits.
"Post-Death Cash Rent Leasing: One More Time,"
Agricultural Law Digest: Vol. 8
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol8/iss12/1