Guess this would be a gain other than the gain from raising fruit or forest trees. Wonder if they are actually cracking down on it, or just finding out how much use there is related to filming hunts for commercial purposes.
Below taken from:
http://www.iowadnr.gov/Environment/Forestry/ForestryLandownerAssistance/ForestReserveLaw.aspx
SEC 427C.10 Restraint of livestock and limitation on use.
10 X 2 427csec427c.10 427C.10 Restraint of livestock and limitation on
use. Cattle, horses, mules, sheep, goats, ostriches, rheas, emus, and
swine shall not be permitted upon a fruit-tree or forest reservation.
Fruit-tree and forest reservations shall not be used for economic gain
other than the gain from raising fruit or forest trees.
[S13, § 1400-k; C24, 27, 31, 35, 39, § 2614; C46, 50, 54, 58, 62, 66, 71,
73, 75, 77, 79, 81, § 161.10]
84 Acts, ch 1222, § 3
C93, § 427C.10
95 Acts, ch 43, §11
SEC 427C.11 Penalty.
10 X 2 427csec427c.11 427C.11 Penalty.
If the owner or owners of a fruit-tree or forest reservation violate any
provision of this chapter within the two years preceding the making of an
assessment, the assessor shall not list any tract belonging to such owner
or owners, as a reservation within the meaning of this chapter, for the
ensuing two years.
[S13, § 1400-m; C24, 27, 31, 35, 39, § 2615; C46, 50, 54, 58, 62, 66, 71,
73, 75, 77, 79, 81, § 161.11]
C93, § 427C.11
SEC 427C.12 Application — inspection — continuation of exemption
— recapture of tax. 10 X 2 427csec427c.12 427C.12 Application
— inspection — continuation of exemption — recapture of tax.
It shall be the duty of the assessor to secure the facts relative to
fruit-tree and forest reservations by taking the sworn statement, or
affirmation, of the owner or owners making application under this chapter;
and to make special report to the county auditor of all reservations made
in the county under the provisions of this chapter.
The board of supervisors shall designate the county conservation board
or the assessor who shall inspect the area for which an application is
filed for a fruit-tree or forest reservation tax exemption before the
application is accepted. Use of aerial photographs may be substituted for
on-site inspection when appropriate. The application can only be accepted
if it meets the criteria established by the natural resource commission to
be a fruit-tree or forest reservation. Once the application has been
accepted, the area shall continue to receive the tax exemption during each
year in which the area is maintained as a fruit-tree or forest reservation
without the owner having to refile.
If the property is sold or transferred,
the seller shall notify the buyer that all, or part of, the property is
in fruit-tree or forest reservation and subject to the recapture tax
provisions of this section. The tax exemption shall continue to be granted
for the remainder of the eight-year period for fruit-tree reservation and
for the following years for forest reservation or until the property no
longer qualifies as a fruit-tree or forest reservation. The area may be
inspected each year by the county conservation board or the assessor to
determine if the area is maintained as a fruit-tree or forest reservation.
If the area is not maintained or is used for economic gain other than as
a fruit-tree reservation during any year of the eight-year exemption period
and any year of the following five years or as a forest reservation during
any year for which the exemption is granted and any of the five years
following those exemption years, the assessor shall assess the property
for taxation at its fair market value as of January 1 of that year and in
addition the area shall be subject to a recapture tax. However, the area
shall not be subject to the recapture tax if the owner, including one
possessing under a contract of sale, and the owner's direct antecedents or
descendants have owned the area for more than ten years. The tax shall be
computed by multiplying the consolidated levy for each of those years, if
any, of the five preceding years for which the area received the exemption
for fruit-tree or forest reservation times the assessed value of the area
that would have been taxed but for the tax exemption. This tax
shall be entered against the property on the tax list for the current year
and shall constitute a lien against the property in the same manner as a
lien for property taxes. The tax when collected shall be apportioned in
the manner provided for the apportionment of the property taxes for the
applicable tax year.
[S13, § 1400-n; C24, 27, 31, 35, 39, § 2616; C46, 50, 54, 58, 62, 66, 71,
73, 75, 77, 79, 81, § 161.12]
84 Acts, ch 1222, § 4; 85 Acts, ch 75, §1
C93, § 427C.12
95 Acts, ch 156, §1
1995 amendment to unnumbered paragraph 2 applies to sales or transfers on
or after May 4, 1995; 95 Acts, ch 156, §2