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Iowa Code Title X. Financial Resources [Chs. 421-454] § 441.22. Forest and fruit-tree reservations

Current as of January 01, 2024 | Updated by Findlaw Staff

Forest and fruit-tree reservations fulfilling the conditions of chapter 427C 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.

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Cite this article: FindLaw.com - Iowa Code Title X. Financial Resources [Chs. 421-454] § 441.22. Forest and fruit-tree reservations - last updated January 01, 2024 | https://codes.findlaw.com/ia/title-x-financial-resources-chs-421-454/ia-code-sect-441-22/

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