The Leon reporter. (Leon, Iowa) 1887-1930, 1906-11-15
EXEMPT FOREST TAXES.
New Iowa Law Which Exempts
Forest Reservations From Tax
alton.

Special Instructions have been sent
out from the state auditors office to the
county auditors Office, asking that
every auditor and every assessor Sc
cure copy of the new forest and fruit
tree reservation law and make care
| full study of the same in preparati ton for
making the assessment for this year
under that law. The law was enacted
at the last session of the legislature
and is sure to lead to considerable con-
fusion till the public and the assessors
and auditors become familiar with it's
provisions.
The law is chapter 80 of the acts of
the Thirty-first general assembly, and
provides that on any tract of land the
owner or owners may select perma-
nent forest reservation, which must be
OF 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 maximum
acreage is fixed fer I'll g forest tree
reservation. These reservations, when
conforming to all the requirements of
the law are to have the privilege of
being assessed at but 81 an acre, which
valuation is to be the taxable valuation
and is not to be divided by four. The
fruit tree reservations are to be assess
ed at 81 an acre for a period of eight
years from the time of planting.
III the forest reservation is an orig
inal, native forest, with not less than
200 trees to the acre, it is to be accept
ed at once under the law as reserva-
ton and assessed at but ST. 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 200 to the acre and
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 rec
ognized and are to be counted in max
ing the number up to 200. 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 provis-
ion of the law that will undoubtedly
keep great many tracts from being
included in either of these exemptions
from taxation and that is section O.,
which reads: Cattle, horses, mules,
sheep, goats and hogs shall not be per-
mitted upon fruit tree or forest res
ervation.' The facts here given are
the main provisions OF the law and it
is believed there will be 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 &C tting to the bearing
stage. In the case of the forest reser-
walton 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 plant
ing new ones. No land upon which
there are buildings and improvements
for homestead can be exempt under
this law