Iowa Code Title X. Financial Resources [Chs. 421-454] § 427C.7. Fruit-tree reservation--duration of exemption

A fruit-tree reservation shall contain on each acre, at least forty apple trees, or seventy other fruit trees, growing under proper care and annually pruned and sprayed. A reservation may be claimed as a fruit-tree reservation, under this chapter, for a period of eight years after planting provided application is made or on file on or before February 1 of the exemption year.