Decorah public opinion. (Decorah, Winneshiek County [Iowa]) 1895-1928, 1906-12-05
ExEMPTs FOREST TAXES.
New Iowa Law Which Exempts Forest Res.
ervation From Taxation.

Special instructions have been sen
out from the state auditors Office to
the county auditors Office, asking
that every auditor and every assessor
secure copy of the new forest and
fruit tree reservation law and make a
careful study of the same in prepare
ton for making the assessment for
this year under that law. The law
was enacted at the last session of the
and is sure to lead to con-
siderable confusion till the public and
the assessors and auditors become
familiar with It's provisions.
The law is chapter so of the acts of
the Thirty-first general assembly, and
provides that on any tract of land the
owner or owners may select a perman-
ent forest reservation. which must be
not less than two acres continuous
area. or fruit-tree reservation of not
less than one or more than five acres,
or may select both a forest and fruit
tree reservation. The law does not
say that the fruit tree reservation
shall be of continuous area. No maxi
mum acreage is fixed for the forest
tree reservation. These reservations,
when conforming to all the require
ments of the law are to have the pri-
vilege of being assessed at but 81 an
acre which valuation is to be the tax
able valuation and is not to be divid-
ed, by four. The fruit tree reserva-
tions are to be assessed at 81 an acre
for period Of eight years from the
time of planting.
If the forest reservation is an or
iginal, native forest, with not less
than 200 trees to the acre. it is to be
accepted at once under the law as
reservation and assessed at but 81. If
it has less than 200 trees to the acre,
or is an artificial grove, the owner
must plant the requisite number of
trees to bring the number up to 20l to
the acre aud must maintain it so for
period of two years before having it
set aside as a reservation.
A fruit tree reservation must have
not less than seventy trees to the acre.
All the ordinary forest trees are
recognized and are to be counted in
the number up to 300 The
law enumerates twenty or more
species that are to be counted. and
for fruit tree reservation all kinds
of fruit trees are recognized.
There is one very important provi-
sion of the law that will undoubtedly
keep a great many tracts from being
included in either of these exemptions
from taxation and that is Section 9,
which reads: "Cattle, horses, mules.
sheep, goats and hogs shall not be
upon fruit tree or forest reserva-
tion. +" The facts here given are the
main provisions of the law and it is
believed there will be a great many
tracts of land brought under the pro-
visions of the law though the number
OF acres will probably be very much
greater next year than this as the
people become familiar with the law.
The fruit tree reservation relieves the
owner of the burden of taxation while
the trees are getting to the bearing
stage. In the case of the forest
the relief from taxation
partly pays for the loss of the use of
the land for crops and provision is
made for cutting off trees each year
and planting new ones. No land
upon which there are buildings and
for homestead can be
exempt under this law.
A Garner fellow said to his best
girl. eff l kiss you will you scream