Iowa Code § 427C.7

Current through March 29, 2024

Section 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.

Iowa Code § 427C.7

84 Acts, ch 1222, §2 2001 Acts, ch 150, §17, 26

S13, §1400-h; C24, 27, 31, 35, 39, §2611; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.7 84 Acts, ch 1222, §2C93, §427C.7 2001 Acts, ch 150, §17, 26

Referred to in §427C.3