Provides an exemption for property established as a forest or fruit tree
reservation. Forest Reserve: Minimum of two acres, with not less than
200 trees per acre. Fruit Tree Reserve: Not less than one nor more than
10 acres, with at least 40 apple trees or 70 other fruit trees.
Exemption is 8 years for fruit tree reservations. Neither reserve can
be used for economic gain other than raising trees, nor is livestock
permitted on the reservation. Must meet all criteria established by the
Iowa Department of Natural Resources. Application must be filed with the
Assessor by February 1st.