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.
[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]
84 Acts, ch 1222, § 8
Previous Section 441.21A
Next Section 441.23
© 2004 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 15 10:49:41 CST 2004
URL: /DOCS/IACODE/2003SUPPLEMENT/441/22.html
jhf