Any person who establishes a forest or fruit-tree reservation as provided in this chapter shall be entitled to the tax exemption provided by law. [C24, 27, 31, 35, 39, § 2605; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.1 ] C93, §427C.1
Iowa Code § 427C.1, under FOREST AND FRUIT-TREE RESERVATIONS.
Iowa Code § 427C.1
Any person who establishes a forest or fruit-tree reservation as provided in this chapter shall be entitled to the tax exemption provided by law. [C24, 27, 31, 35, 39, § 2605; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.1 ] C93, §427C.1