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DNR Form 5420960. REAL ESTATE TRANSFER - GROUNDWATER HAZARD STATEMENT.An agent signing this form represents the information from transferor to be correct. An agent signing this form. The office collects real estate transfer tax for the Iowa Department of Revenue and collects and reports the County Auditor's fee on transfer of property. REAL ESTATE TRANSFER - GROUNDWATER HAZARD STATEMENT. Hazardous substances at an Establishment prior to the transfer of the Establishment. This Real Estate Transfer Disclosure Statement is made pursuant to Section. Legal forms originate with Attorneys and Real Estate Professionals. The Groundwater Hazard Statement is an essential part of the property transfer process in Iowa.