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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY
Section 441.22 - Forest and fruit-tree reservations.

Universal Citation: IA Code § 441.22 (2017)
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1 ASSESSMENT AND VALUATION OF PROPERTY, §441.22 441.22 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. [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 Referred to in §427A.1 Wed Feb 08 03:47:12 2017 Iowa Code 2017, Section 441.22 (11, 0)
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