427C.3 Forest reservation.
A forest reservation shall contain not less than two hundred growing forest trees on each acre. If the area selected is a forest containing the required number of growing forest trees, it shall be accepted as a forest reservation under this chapter provided application is made or on file on or before February 1 of the exemption year. If any buildings are standing on an area selected as a forest reservation under this section or a fruit-tree reservation under section 427C.7, one acre of that area shall be excluded from the tax exemption. However, the exclusion of that acre shall not affect the area’s meeting the acreage requirement of section 427C.2.
[S13, §1400-d; C24, 27, 31, 35, 39, §2607; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.3]
84 Acts, ch 1222, §1
C93, §427C.3
2001 Acts, ch 150, §16, 26
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.