Iowa Code § 441.22

Current through bills signed by governor as of 5/17/2024

Section 441.22 - Forest and fruit-tree reservations

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.

Iowa Code § 441.22

Amended by 2021 Iowa, ch 80, s 276, eff. 7/1/2021.

S13, §1400-l; C24, 27, 31, 35, 39, §7110; C46, § 441.5; C50, 54, 58, § 441.14; C62, 66, 71, 73, 75, 77, 79, 81, § 441.22; 82 Acts, ch 1247, §384 Acts, ch 1222, §8

Referred to in §427A.1