{"data":{"id":"us-ia/iowa-code-427c.1","jurisdiction":"us-ia","citation":"Iowa Code § 427C.1","heading":"Tax exemption.","body":"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.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/427C.1.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"8772388d217cbae2e73b7bb50561293365dc8251674ffff1c394493c29ccb67e","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-427b.26","next":"us-ia/iowa-code-427c.2"},"notice":"GroundRules: Original legal text. Not legal advice."}