427C.11 Penalty.
If the owner or owners of a fruit-tree or forest reservation violate any provision of this chapter within the two years preceding the making of an assessment, the assessor shall not list any tract belonging to such owner or owners, as a reservation within the meaning of this chapter, for the ensuing two years.
[S13, §1400-m; C24, 27, 31, 35, 39, §2615; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.11]
C93, §427C.11
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.