{"data":{"id":"us-ia/iowa-code-427c.7","jurisdiction":"us-ia","citation":"Iowa Code § 427C.7","heading":"Fruit-tree reservation — duration of exemption.","body":"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.","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.7.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"366c2630c81ed573d6a7d62165b4570e22edc76c618038a457a16a66276891cf","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-427c.6","next":"us-ia/iowa-code-427c.8"},"notice":"GroundRules: Original legal text. Not legal advice."}