427C.2 Reservations.
On any tract of land in the state of Iowa, the owner or owners may select a permanent forest reservation or reservations, each not less than two acres in continuous area, or a fruit-tree reservation or reservations, not less than one nor more than ten acres in total area, or both, and upon compliance with the provisions of this chapter, such owner or owners shall be entitled to the benefits provided by law.
[S13, §1400-c; C24, 27, 31, 35, 39, §2606; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.2]
C93, §427C.2
Referred to in §427C.3
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.