Iowa Code » Chapter 427C — FOREST AND FRUIT-TREE RESERVATIONS
Iowa Code

Iowa Code § 427C.1 (2026)

Tax exemption

✓ current as of July 2026
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Any person who establishes a forest or fruit-tree reservation as provided in this chapter shall be entitled to the tax exemption provided by law. [C24, 27, 31, 35, 39, §2605; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.1] C93, §427C.1

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Notes of Decisions
Cited in 1 case, 2004–2004 · leading case: Iowa State Bank & Trust Co. v. Michel, 683 N.W.2d 95 (Iowa 2004).
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Iowa State Bank & Trust Co. v. Michel, 683 N.W.2d 95 (Iowa 2004). · cites it 2× “See Iowa Code § 427C.1. The landowner must not permit livestock on the designated tracts of land, nor may the owner use the land for economic gain other than the gain from raising forest or fruit trees.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.