Forest and fruit-tree reservations fulfilling the conditions of chapter 427C shall be exempt from taxation. In allothercases wheretreesare planted uponany tractof land, withoutregard toarea, for forest, fruit, shade, or ornamental purposes, or for windbreaks, the assessor shall not increase the valuation of the property because of such improvements. [S13, §1400-l; C24, 27, 31, 35, 39, §7110; C46, §441.5; C50, 54, 58, §441.14; C62, 66, 71, 73, 75, 77, 79, 81, §441.22; 82 Acts, ch 1247, §3]
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