427C.1 Tax exemption.
Any person who establishes a forest or fruit-tree reservation as provided in this chapter shall be entitled to the tax exemption provided by law.
[C24, 27, 31, 35, 39, §2605; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.1]
C93, §427C.1
Structure Iowa Code
Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS
Section 427C.1 - Tax exemption.
Section 427C.2 - Reservations.
Section 427C.3 - Forest reservation.
Section 427C.4 - Removal of trees.
Section 427C.5 - Forest trees.
Section 427C.7 - Fruit-tree reservation — duration of exemption.
Section 427C.9 - Replacing trees.
Section 427C.10 - Restraint of livestock and limitation on use.
Section 427C.12 - Application — inspection — continuation of exemption — recapture of tax.
Section 427C.13 - Report to department of natural resources.