Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 2 - Property Taxes > CHAPTER 427C - FOREST AND FRUIT=TREE RESERVATIONS > 427C.7 - FRUIT-TREE RESERVATION -- DURATION OF EXEMPTION.

427C.7 - FRUIT-TREE RESERVATION -- DURATION OF EXEMPTION.

        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.
         Section History: Early Form
         [S13, § 1400-h; C24, 27, 31, 35, 39, § 2611; C46, 50, 54, 58,      62, 66, 71, 73, 75, 77, 79, 81, § 161.7]
         Section History: Recent Form
         84 Acts, ch 1222, § 2         C93, § 427C.7         2001 Acts, ch 150, §17, 26         Referred to in § 427C.3, 441.22