Effective - 28 Aug 1981
254.220. Removal from classification by owner, payments required. — In the event an owner of forest croplands may desire to remove his land from classification, he may do so by making reimbursement to the commission in a manner as the director of revenue shall prescribe for the grant which was paid by the commission to the county in lieu of taxes on this land while so classified, plus a penalty equivalent to five percent interest thereon.
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(L. 1945 p. 672 § 11a, A.L. 1974 H.B. 1210, A.L. 1981 H.B. 308)