{"data":{"id":"us-ia/iowa-code-427c.13","jurisdiction":"us-ia","citation":"Iowa Code § 427C.13","heading":"Report to department of natural resources.","body":"The county assessor shall keep a record of all forest and fruit-tree reservations in the county and submit a report of the reservations to the department of natural resources not later than June 15 of each year.","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.13.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"6be280190d6ef89a93ad6d019df94f4af2181ac4a3f9e1d018df15d39d6589cf","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-427c.12","next":"us-ia/iowa-code-428.1"},"notice":"GroundRules: Original legal text. Not legal advice."}