Iowa Code 427C.7 – Fruit-tree reservation — duration of exemption
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Terms Used In Iowa Code 427C.7
- year: means twelve consecutive months. See Iowa Code 4.1
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.