59 chapters · 1,000 sections in this title.
Iowa Code § 427C.1 Tax exemption.
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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.10 Restraint of livestock and limitation on use.
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Cattle, horses, mules, sheep, goats, ostriches, rheas, emus, and swine shall not be permitted upon a fruit-tree or forest reservation. Fruit-tree and forest reservations shall not be used for economic gain other than the gain from raising fruit or forest trees. [S13, §1400-k; C24…
Iowa Code § 427C.11 Penalty.
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If the owner or owners of a fruit-tree or forest reservation violate any provision of this chapter within the two years preceding the making of an assessment, the assessor shall not list any tract belonging to such owner or owners, as a reservation within the meaning of this chap…
Iowa Code § 427C.12 Application — inspection — continuation of exemption — recapture of tax.
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It shall be the duty of the assessor to secure the facts relative to fruit-tree and forest reservations by taking the sworn statement, or affirmation, of the owner or owners making application under this chapter ; and to make special report to the county auditor of all reservatio…