Iowa § 427C.3 - 427C.3 Forest reservation.
Full text of Iowa Iowa Code § 427C.3 — 427C.3 Forest reservation., with citation guidance and answers to common questions.
§ 427C.3. 427C.3 Forest reservation.
A forest reservation shall contain not less than two hundred growing forest trees on each acre. If the area selected is a forest containing the required number of growing forest trees, it shall be accepted as a forest reservation under this chapter provided application is made or on file on or before February 1 of the exemption year. If any buildings are standing on an area selected as a forest reservation under this section or a fruit-tree reservation under section 427C.7, one acre of that area shall be excluded from the tax exemption. However, the exclusion of that acre shall not affect the area’s meeting the acreage requirement of section 427C.2. [S13, §1400-d; C24, 27, 31, 35, 39, §2607; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.3] 84 Acts, ch 1222, §1 C93, §427C.3 2001 Acts, ch 150, §16, 26 Fri Dec 12 20:23:05 2025 Iowa Code 2026, Section 427C.3 (17, 0)
Frequently Asked Questions About Iowa § 427C.3
What does Iowa Code § 427C.3 cover?
Section 427C.3 ("427C.3 Forest reservation.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 427C.3?
A common citation format is "Iowa Code § 427C.3" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 427C.3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.