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
Referred to in § 441.22
2001 amendment is effective January 1, 2002, and applies to claims filed on or after that date; 2001 Acts, ch 150, §26
Previous Section 427C.2
Next Section 427C.4
© 2002 Cornell College and League of Women Voters of Iowa
Comments about this site or page?
webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Thu Jan 24 10:51:05 CST 2002
URL: /DOCS/IACODE/2001SUPPLEMENT/427C/3.html
jhf