ARC 8622C

ARC 8622C

Proposing rulemaking related to forest and fruit-tree reservations
and providing an opportunity for public comment

A Regulatory Analysis for this rulemaking was published in the Iowa Administrative Bulletin on September 4, 2024. A public hearing was held on the following date(s):

●September 25, 2024

Servicios gratuitos de asistencia lingüística: si habla un idioma que no sea el inglés, los servicios de asistencia lingüística están disponibles de forma gratuita. Comuníquese con el Departamento al jeff.goerndt@dnr.iowa.gov.

Persons who wish to make oral comments at a public hearing may be asked to state their names for the record and to confine their remarks to the subject of this proposed rulemaking.

Any persons who intend to attend a hearing and have special requirements, such as those related to hearing or mobility impairments, should contact the Department and advise of specific needs.

Free language assistance: if you need assistance in a language other than English, contact the Department at jeff.goerndt@dnr.iowa.gov or civilrights@dnr.iowa.gov or by telephone at 515.571.4010 at least seven days before the event.

Servicios gratuitos de asistencia lingüística: si necesita ayuda en un idioma que no sea inglés, comuníquese con el Departamento al jeff.goerndt@dnr.iowa.gov o civilrights@dnr.iowa.gov o por teléfono a 515.571.4010 al menos siete días antes del evento.

ITEM 1.Rescind 571—Chapter 73 and adopt the following new chapter in lieu thereof:

CHAPTER 73

FOREST AND FRUIT-TREE RESERVATIONS

571—73.1(427C,456A) Criteria for establishing and maintaining forest and fruit-tree reservations.

73.1(1) 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 427C and these rules have not been satisfied.

73.1(2) 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 section 427C.2 is satisfied.

73.1(3) Size of reservation. As used in Iowa Code section 427C.2, the term “continuous area” means an area of land that is not separated by public roads or streets. A continuous area may include land contained in more than one legal description.

73.1(4) 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 (1938 O.A.G. 198).

73.1(5) Number of trees. To qualify initially as a forest reservation, a tract of land must contain at least 200 growing trees on each acre. However, if trees are removed pursuant to Iowa Code section 427C.4, a taxpayer has up to one year to replace the trees.

73.1(6) Economic gain. As used in Iowa Code section 427C.10, 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.

571—73.2(427C,456A) County assessor’s annual report on forest and fruit-tree reservations to the department of natural resources.

73.2(1) Report content. The report shall be submitted in a sortable Microsoft Excel file and shall contain the county, parcel ID, class of parcel (agricultural, commercial, residential, etc.), name of owner, mailing address of owner, number of acres for each parcel, and exempted dollar value of each parcel for each forest and fruit-tree reservation. In addition, the report shall include the total number of acres, total number of parcels, and total exempted value.

73.2(2) Report due date. The report shall be submitted annually to the department of natural resources no later than June 15 of the assessment year.

This rule is intended to implement Iowa Code chapters 427C and 441.