Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 2 - Property Taxes > CHAPTER 441 - ASSESSMENT AND VALUATION OF PROPERTY > 441.22 - FOREST AND FRUIT-TREE RESERVATIONS.

441.22 - FOREST AND FRUIT-TREE RESERVATIONS.

        441.22  FOREST AND FRUIT-TREE RESERVATIONS.         Forest and fruit-tree reservations fulfilling the conditions of      sections 427C.1 to 427C.13 shall be exempt from taxation.  In all      other cases where trees are planted upon any tract of land, without      regard to area, for forest, fruit, shade, or ornamental purposes, or      for windbreaks, the assessor shall not increase the valuation of  the      property because of such improvements.
         Section History: Early Form
         [S13, § 1400-l; C24, 27, 31, 35, 39, § 7110; C46, § 441.5;      C50, 54, 58, § 441.14; C62, 66, 71, 73, 75, 77, 79, 81, § 441.22; 82      Acts, ch 1247, § 3]
         Section History: Recent Form
         84 Acts, ch 1222, § 8         Referred to in § 427A.1