Iowa § 427C.3 Forest reservation

Iowa Statutes

§ 427C.3 — Forest reservation

Iowa § 427C.3

Title XFINANCIAL RESOURCES

Ch. 427CFOREST AND FRUIT-TREE RESERVATIONS

This text of Iowa § 427C.3 (Forest reservation) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 427C.3 (2026).

Text

A forest reservation shall contain not less than two hundred growing forest trees on each
acre. If the area selected is a forest containing the required number of growing forest trees,
it shall be accepted as a forest reservation under this chapter provided application is made
or on file on or before February 1 of the exemption year. If any buildings are standing on
an area selected as a forest reservation under this section or a fruit-tree reservation under
section 427C.7, one acre of that area shall be excluded from the tax exemption. However, the
exclusion of that acre shall not affect the area’s meeting the acreage requirement of section
427C.2.

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A forest reservation shall contain not less than two hundred growing forest trees on each
acre. If the area selected is a forest containing the required number of growing forest trees,
it shall be accepted as a forest reservation under this chapter provided application is made
or on file on or before February 1 of the exemption year. If any buildings are standing on
an area selected as a forest reservation under this section or a fruit-tree reservation under
section 427C.7, one acre of that area shall be excluded from the tax exemption. However, the
exclusion of that acre shall not affect the area’s meeting the acreage requirement of section
427C.2.