The weekly Ottumwa courier. [volume] (Ottumwa, Iowa) 1857-1872, 1868-05-07
LAWS OF IOWA.
Published by Authority.
CHAPTER 90.

i PuDl1Sned Dy Authority.
ss CHAPTER %.
AN ACT to Encourage the Planting
and Growing of Timber, Fruil
Trees, Shade Trees, and Hedges.
SEcTIoN 1. Be it enacted BY the
General Assembly of the State o.
Iowa, That there shall be exempt
from taxation the real or persona
property of each tax paycr who
shall within the State of Iowa, plan,
and suitably cultivate, one or more
acres Of forest trees for timber, the
sum Of one hundred dollars for ter
years, for each acre so planted and
cultivated; proutded, that the trees
on said land shall not exceed eighty
feet apart, and shall be kept ina heal.
thy and growing condition.
Z SRc. 2. That thereshall be exempt
from taxation the real or personal
property Of each taxpayer, who
shall within the State, plant and
suitably cultivate one or moro acres
Of fruit trees, the sum Of fifty dol
lars, for FIVE years for each acre so
planted and cultivated; provided, that
the trees on said land shall not ex-
ceed thirty three feet apart, and
shall be kept in a healthy condition.
SEC. 3. Persons claiming the
benefits of such exemption shall at
the time Of making the annual as
sessment, upon showing to the satis>
faction of the assessor of the town
ship in which he resides, that he has
complied with the provisions of sec-
tions one ortwo 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 it is hereby
made the duty Of said assessor to
make return to the board of super
visors Of his county, the name of
each person claiming exemption, the
quantity Of lands planted to timber,
or fruit trees, and the amount deduc-
ted from the valuation Of his proper
~. atl
Szc. 4. If any person claiming ex..
omption under the provisions of this
act, shall feel himself aggrieved by
the decision Of the assessor, in the
rejection of his claim, then the said
owner orapplicant may apply to the
board Of supervisors, of his county
al their meeting in June, to have
the same corrected in the same man.
ner as other erroneous assessments.
SEC. 5. The board of supervisors
OF each county in this State, is here
by empowered at their June meeting
A. d. 1868, and Mt their January
meeting in each year thereafter, to
exempt from taxation except for
State purposes, the real or personal
property of each tax payer who
shall within the county, within such
year, plant and suitably cultivate, or
having within such year, or the two
preceding years, planted, shall suitas
bly, 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. 9. Such board is also empow-
cred, at the same time, to make a
similar exemption, for every half
mile of hedge, and for every mile of
shade trees, along the public high
way, and for every acre Of fruit trees
80 planted and cultivated and to es-
tablish the rules and regulations in
reference to the planting and cultiva-
ting of hedges shade trees and fruit
trces, and the distance at which they
shall be planted, which shall be COM
piled with bypersons asking such ex-
emption. He T at
SEC. Z. Any person claiming the
benefit of such exemption may ap.
pear before the board Of supervisors
Of his county, at any regular NEE
ting, and upon making proof by
sworn evidence, showing to the sat.
isfaction Of said board, that he has
complied with the requirements
which entitle him to such exemption,
he shall receive from the clerk Of tho
board a certificate stating the
amount of the exemption, which
shall be received by the county treas
urer in satisfaction of the taxes ex.
empted.
SEc. 8. This act being deemed oi
immediate importance shall take eff
feet and be in force from and after its
publication in The Iowa State Regis.
tor and Iowa Homestead, newspa-
pers Published, at Des Moines, Iowa.
Approved April 9. 1868.
| hereby certify that the forego.
ing Act took effect by publication al
required in Section 8 thereof, on the
22d day Of April, A. d. 1868.
ED WRIGHT, Sec'y of State.
CHAPTER 162.