The Iowa Affidavit for Collection of Personal Property Pursue to Small Estate Proceeding is a document used to collect personal property from a deceased individual's estate. It is used when the total value of the estate is less than $50,000 and the process of obtaining the property is simpler than through probate court. The affidavit is a sworn statement by the affine (the person collecting the personal property) that they are legally entitled to be in possession of the property. It must be signed before a notary public. The affidavit must also include the name, address, and date of death of the decedent, as well as the name and address of the affine. There are two types of Iowa Affidavit for Collection of Personal Property Pursue to Small Estate Proceeding: the Inheritance Tax Affidavit and the Small Estate Affidavit. The Inheritance Tax Affidavit is used when the decedent's estate is subject to Iowa inheritance tax. It must be filed with the Iowa Department of Revenue within nine months of the decedent's death. The Small Estate Affidavit is used when the decedent's estate is not subject to Iowa inheritance tax. It must be filed with the county recorder in the county where the decedent resided within nine months of the decedent's death. Both types of Iowa Affidavit for Collection of Personal Property Pursue to Small Estate Proceeding allow the affine to collect the property of the decedent without going through the probate court process.