427C.7 Fruit-tree reservation — duration of exemption.
A fruit-tree reservation shall contain on each acre, at least forty apple trees, or seventy other fruit trees, growing under proper care and annually pruned and sprayed. A reservation may be claimed as a fruit-tree reservation, under this chapter, for a period of eight years after planting provided application is made or on file on or before February 1 of the exemption year.
[S13, §1400-h; C24, 27, 31, 35, 39, §2611; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.7]
84 Acts, ch 1222, §2
C93, §427C.7
2001 Acts, ch 150, §17, 26
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.