Tama County Republican. (Toledo, Tama County, Iowa) 1867-1872, 1868-05-22
CHAPTER %.

CHAPTER 90.
AN ACT to Encourage the planting and Grow
ing Of Timber, Frul: Trees, Shade Trees and
Hedges.
Seton L. Be 1t enacted by the General AS
semhly of the State of Iowa, That there shall
be exempt from taxation the real or personal
property of each tax payer who shall within
the State Of Iowa. plant and suitably cultivate
one or more acres of forest trees for timber,
the sum Of one hundred dollars for ten years
for each acre SO planted and cultivated -
propieed, that the trees on said land shall not
exceed eighty feet apart, and shall be kept in
healthy and growing condition.
Sec. 2. That there shall be exempt from tax
alton the real or personal property of each
taxpayer, who. shall within the State, plant
and suitably cultivate one or more acres of
fruit trees, the sum of fifty dollars for five
years, for each acre SO planted aud cultivated
proridcd, that the trees on said land shall not
exceed thirty three feet apart, and shall be
kept in healthy condition
| Sec. 3. Persons claiming the benefits of
such exemption shall at the time Of making
the annual assessment, upon showing the sat
lsfactlon OF the assessor Of the township in
which he resides, that he has complied with
the provisions OF sections one or two of this
act, be entitled to have deducted from the
valuation Of his real or personal property, by
the said assessor, the amount as here inbefore
provided; and 1t is hereby made the duty Of
said assessor to make return to the board Of
supervisors Of his county, the name Of each
person claiming exemption, the quantity of
lands planted to timber, or fruit trees, and
the amount deducted from the valuation of his
4 property.
l. Sec. 4, If any person claiming exemption
4 under the provisions of this act shall feel
/ hs,nen Ill o,ol Al. 4 =
SCISSOR, in the rejection of his claim, then the
said owner or applicant may apply to the
board Of supervisors, Of his county at their
meeting in June, to have the same corrected
in the Same manner as othsr erroneous assess
lments.
Sec. 5. The board of supervisors of each
county in this State, is hereby empowered at
their June meeting, A. D. 1868. and at their
January meeting In each year thereafter, to
exempt from taxation except for State pur-
poses, the real or personal property of each
tax payer who shall within the county, with
in such year, plant and suitably cultivate, or
having within such year, or the two proceed
ing years, planted, shall suitably cultivate
one or more acres of forest trees for timber,
to an amount not exceeding $4,000 for each
acre provided, that said Board may fix the
minimum number of trees which shall be
grown on each acre.
Sec. b.. Such board is also empowered at
the same time, to make q similar exemption,
for every half mile Of hedge, and for every
mile Of shade trees along the public highway,
and for every acre of fruit trees, 50 planted
and cultivated and to establish the rules and
regulations in reference to the planting and
cultivating of hedges, shade trees and fruit
trees, and the distance at which they shall be
planted, which shall be complied with by
persons asking such exemption
| Sec. 7. Any person claiming the benefit Of
such exemption may appear before the hoard
Of supervisors Of the county, at any regular
meeting, and upon making proof by sworn
evidence showing to the satisfaction Of said
board that he has complied with the REQUIRE
ments which entitle him to such exemption.
he shall receive from the clerk of the board
certificate stating the amount Of the exemption,
which shall be received by the county treasu.
rer in satisfaction of the taxes exempted.
Sec g. This act being deemed of immediate
| Importance shall take effect from and after it's
publication in the Iowa State Register and
Iowa Homestead, newspapers published at
Des Moines, Iowa.
| Approved April 9th, 1868.
| hereby certify that the foregoing act took
effect by publication, as required in Section
thereof, on the I'D day Of April, A. D.
1868.
ED WRIGHT, sec'y of State.