Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS

Section 427C.1 - Tax exemption. - 427C.1 Tax exemption. Any person who establishes a forest or...

Section 427C.2 - Reservations. - 427C.2 Reservations. On any tract of land in the state...

Section 427C.3 - Forest reservation. - 427C.3 Forest reservation. A forest reservation shall contain not less...

Section 427C.4 - Removal of trees. - 427C.4 Removal of trees. Not more than one-fifth of the...

Section 427C.5 - Forest trees. - 427C.5 Forest trees. The ash, black cherry, black walnut, butternut,...

Section 427C.6 - Groves. - 427C.6 Groves. The trees of a forest reservation shall be...

Section 427C.7 - Fruit-tree reservation — duration of exemption. - 427C.7 Fruit-tree reservation — duration of exemption. A fruit-tree reservation...

Section 427C.8 - Fruit trees. - 427C.8 Fruit trees. The cultivated varieties of apples, crabs, plums,...

Section 427C.9 - Replacing trees. - 427C.9 Replacing trees. When any tree or trees on a...

Section 427C.10 - Restraint of livestock and limitation on use. - 427C.10 Restraint of livestock and limitation on use. Cattle, horses,...

Section 427C.11 - Penalty. - 427C.11 Penalty. If the owner or owners of a fruit-tree...

Section 427C.12 - Application — inspection — continuation of exemption — recapture of tax. - 427C.12 Application — inspection — continuation of exemption — recapture...

Section 427C.13 - Report to department of natural resources. - 427C.13 Report to department of natural resources. The county assessor...