Criteria for establishing and maintaining forest and fruit tree reservations:
Designation. The selection of a forest or fruit tree reservation is the prerogative of the taxpayer and shall not be denied unless the criteria set forth in Iowa Code chapter 441 and these rules have not been satisfied.
Area designated. The area designated as a forest or fruit tree reservation may be less than one legally described tract of land if the minimum acreage requirement of Iowa Code 161.2 is satisfied.
Size of reservation. A forest or fruit tree reservation must be at least 2 acres in size. The area occupied by buildings on the area of the forest or fruit tree reservation may not be included. As used in Iowa Code, the term "contiguous area" means an area of land which is not separated by public roads or streets. A "contiguous area" may include land contained in more than one legal description.
Fencing. It is not mandatory that a forest or fruit tree reservation be fenced. However, it is the taxpayer’s responsibility to ensure that livestock are not permitted on the reservation.
Number of trees. To qualify initially as a forest reservation, a tract of land must contain at least two hundred growing trees on each acre. However, if trees are removed pursuant to Iowa Code, Section 161.4, a taxpayer has up to one year to replace the trees.
Economic gain. As used in Iowa Code, the term "gain from raising fruit or forest trees" means gain from the harvest from trees including but not limited to fruit, nuts, Christmas trees and greens, posts, poles, logs, fuelwood, pulpwood and tree sap.
Ownership. A designated area must remain so under the same ownership for a period of 10 years. If sold prior to the end of the 10 year period, taxes that would have been paid during the past 5 years of that period will be recaptured.
Protection. Areas so designated must be protected from fire and grazing.
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