427C.7 Fruit-tree reservation — duration of exemption.
96 words·~1 min read·
/ia/chapter-427c-forest-and-fruit-tree-reservations/427c-7·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
[S13, §1400-h; C24, 27, 31, 35, 39, §2611; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.7]
C93, §427C.7
2001 Acts, ch 150, §17, 26
Referred to in §427C.3