Iowa § 441.22 - 441.22 Forest and fruit-tree reservations.
Full text of Iowa Iowa Code § 441.22 — 441.22 Forest and fruit-tree reservations., with citation guidance and answers to common questions.
§ 441.22. 441.22 Forest and fruit-tree reservations.
Forest and fruit-tree reservations fulfilling the conditions of chapter 427C shall be exempt from taxation. In all other cases where trees are planted upon any tract of land, without regard to area, for forest, fruit, shade, or ornamental purposes, or for windbreaks, the assessor shall not increase the valuation of the property because of such improvements. [S13, §1400-l; C24, 27, 31, 35, 39, §7110; C46, §441.5; C50, 54, 58, §441.14; C62, 66, 71, 73, 75, 77, 79, 81, §441.22; 82 Acts, ch 1247, §3] 84 Acts, ch 1222, §8; 2021 Acts, ch 80, §276 Referred to in §427A.1 Fri Dec 12 20:26:35 2025 Iowa Code 2026, Section 441.22 (22, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 441.22
What does Iowa Code § 441.22 cover?
Section 441.22 ("441.22 Forest and fruit-tree reservations.") 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 § 441.22?
A common citation format is "Iowa Code § 441.22" (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 § 441.22 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.