ARC 9236C - Iowa Administrative Rules

Adopted and Filed

Forest and fruit-tree reservations, ch 73

Untitled document

ARC 9236C

NATURAL RESOURCE COMMISSION[571]

Adopted and Filed

Rulemaking related to forest and fruit-tree reservations

The Natural Resource Commission (Commission) hereby rescinds Chapter 73, “Forest and Fruit-Tree Reservations,” Iowa Administrative Code, and adopts a new chapter with the same title.

Legal Authority for Rulemaking

This rulemaking is adopted under the authority provided in Iowa Code section 427C.12.

State or Federal Law Implemented

This rulemaking implements, in whole or in part, Iowa Code chapters 427C and 441.

Purpose and Summary

Chapter 73 sets the criteria for establishing forest and fruit-tree reservations and defines the format and components of the related annual report due to the Department of Natural Resources (Department). Forest and fruit-tree reservations are exempt from taxation by the Iowa Code. This chapter ensures consistent application of the tax exemptions afforded such reservations as provided by Iowa Code chapter 427C and Iowa Code section 441.22.

Additionally, county assessors are required to report forest and fruit-tree reservation data to the Department annually. The previous version of this chapter did not specify the format for this data. The adopted chapter clarifies the format for the data to provide consistency across counties and to ensure that the data can be sorted and analyzed by the Department. This data is often requested by legislators and the public. This chapter has been otherwise reviewed and edited consistent with Executive Order 10.

Public Comment and Changes to Rulemaking

Notice of Intended Action for this rulemaking was published in the Iowa Administrative Bulletin on January 8, 2025, as ARC 8622C. A public hearing was held on the following date(s):

●January 29, 2025

●February 5, 2025

No one attended the public hearings. No public comments were received. No changes from the Notice have been made.

Adoption of Rulemaking

This rulemaking was adopted by the Commission on April 8, 2025.

Fiscal Impact

This rulemaking has no fiscal impact to the State of Iowa.

Jobs Impact

After analysis and review of this rulemaking, no impact on jobs has been found.

Waivers

This rulemaking is subject to the waiver provisions of 571—Chapter 11. Any person who believes that the application of the discretionary provisions of this rulemaking would result in hardship or injustice to that person may petition the Commission for a waiver of the discretionary provisions, if any.

Review by Administrative Rules Review Committee

The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rulemaking by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rulemaking at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).

Effective Date

This rulemaking will become effective on June 18, 2025.

The following rulemaking action is adopted:

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.

These rules are intended to implement Iowa Code chapters 427C and 441.

[Filed 4/17/25, effective 6/18/25]

[Published 5/14/25]

EDITOR’S NOTE: For replacement pages for IAC, see IAC Supplement 5/14/25.