H.F. 335 Section 1. NEW SECTION . 427D.1 Public recreational use 1 areas —— property tax credit. 2 1. For purposes of this chapter, unless the context 3 otherwise requires: 4 a. “Charge” means the same as defined in section 461C.2. 5 b. “Land” means the same as defined in section 461C.2. 6 c. “Parcel” means the same as defined in section 445.1. 7 d. “Public recreational use area” means that portion of 8 private lands or waters, not less than one acre in continuous 9 area and approved by the county conservation board, upon which 10 the owner authorizes the public to engage in one or more 11 recreational purposes without charge. 12 e. “Recreational purpose” means the same as defined in 13 section 461C.2. 14 2. In order to encourage private owners of land to make 15 private land and water areas available to the public for 16 a recreational purpose, an owner who establishes a public 17 recreational use area shall be entitled to the tax credit and 18 other benefits provided by this chapter. 19 3. An owner seeking to establish a public recreational use 20 area shall file an application with the county conservation 21 board of each county in which the proposed public recreational 22 use area is located, on a form prescribed by the natural 23 resource commission, setting forth all of the following: 24 a. The boundaries and total area of the proposed 25 recreational use area. 26 b. The recreational purposes proposed to be authorized on 27 the public recreational use area, including limits to the scope 28 of any recreational purpose. 29 c. A description and location of the points of entry onto 30 and exit from the proposed public recreational use area, 31 including restrictions relating to passage over and presence on 32 land comprising the proposed area. 33 d. The dates and periods of time during which recreational 34 purposes will be allowed. 35 -1- LSB 2209YH (5) 87 md/jh/sc 1/ 6

H.F. 335 e. The method by which a person using the public 1 recreational use area is required to notify the owner of the 2 person’s presence within the area pursuant to section 427D.3, 3 subsection 3. 4 f. Other information required by the natural resource 5 commission. 6 4. It shall be the duty of the county conservation board 7 to secure the facts relative to an application for a public 8 recreational use area by taking the sworn statement, or 9 affirmation, of the owner and to inspect the area for which an 10 application is filed before the application is approved. Use 11 of aerial photographs may be substituted for on-site inspection 12 when appropriate. This chapter shall not be construed to 13 modify any other provision of law governing the engagement in 14 a recreational purpose. A county conservation board shall 15 only approve an application if the application meets the 16 criteria established by the natural resource commission to be a 17 public recreational use area. The activities, area, and other 18 criteria specified by the owner in subsection 3, paragraphs “a” 19 through “e” , shall not be modified by the county conservation 20 board without written authorization from the owner. A denial 21 of an application for a public recreational use area may be 22 appealed to the county board of supervisors. 23 5. Once the application has been approved, each parcel 24 containing a portion of the public recreational use area 25 shall receive, for the assessment year beginning January 1 26 immediately following the date of approval, a property tax 27 credit in an amount equal to the number of acres of the public 28 recreational use area located on the parcel multiplied by ten 29 dollars. 30 6. Upon the filing and approval of the application for a 31 public recreational use area, the credit shall be allowed on 32 the parcel for successive years without further filing as long 33 as the public recreational use area satisfies the requirements 34 for the credit. If the public recreational use area ceases 35 -2- LSB 2209YH (5) 87 md/jh/sc 2/ 6

H.F. 335 to qualify under this chapter or the owner wishes to withdraw 1 the land from use as a public recreational use area, the owner 2 shall provide written notice to the assessor. If the public 3 recreational use area ceases to qualify under this chapter or 4 the land is withdrawn from use as a public recreational use 5 area, the amount of the credit for the assessment year during 6 which the eligibility ceases or is withdrawn shall be prorated. 7 Sec. 2. NEW SECTION . 427D.2 Administration. 8 1. The assessor shall maintain a permanent file of current 9 credits under this chapter. The assessor shall file a notice 10 of transfer of property for which a credit has been allowed 11 when notice is received from the office of the county recorder, 12 from the person who sold or transferred the property, or from 13 the personal representative of a deceased property owner. 14 The county recorder shall give notice to the assessor of 15 each transfer of title filed in the recorder’s office. The 16 notice from the county recorder shall describe the property 17 transferred, the name of the person transferring title to the 18 property, and the name of the person to whom title to the 19 property has been transferred. 20 2. When all or a portion of a parcel that is allowed a 21 credit under this chapter is sold, transferred, or ownership 22 otherwise changes, the buyer, transferee, or new owner who 23 wishes to receive the credit shall refile the claim for credit 24 if the public recreational use area remains eligible. In 25 addition, when a portion of a parcel that is allowed a credit 26 under this chapter is sold, transferred, or ownership otherwise 27 changes, the owner of the portion of the parcel for which 28 ownership did not change shall refile the claim for credit if 29 the public recreational use area remains eligible. 30 Sec. 3. NEW SECTION . 427D.3 Access to public recreational 31 use area. 32 1. The owner of a public recreational use area, consistent 33 with the authorizations and limitations specified in the 34 application under section 427D.1 and approved by the county 35 -3- LSB 2209YH (5) 87 md/jh/sc 3/ 6

H.F. 335 conservation board, shall permit members of the public entry 1 onto, use of, passage over, and presence on land comprising the 2 recreational use area for authorized recreational purposes if 3 the required notification is provided to the owner. 4 2. The county conservation board shall maintain on the 5 county internet site an updated list of all approved public 6 recreational use areas in the county. For each approved 7 public recreational use area, the list shall include a map 8 of the area’s boundaries, the types of recreational purposes 9 authorized on the area, the dates and times for which each such 10 recreational purpose is authorized, the acceptable methods of 11 notifying the owner of the public user’s presence inside the 12 area, and any other authorizations or restrictions for the 13 area. 14 3. The methods of notice required to be provided to an 15 owner as a condition of use of a public recreational use area 16 shall be selected by the owner and may include written on-site 17 notification, personal notification, telephonic notification, 18 or electronic mail. 19 Sec. 4. NEW SECTION . 427D.4 Liability of owners limited. 20 The owner of a public recreational use area shall be entitled 21 to the protections from liability and be subject to the 22 requirements of chapter 461C as if the owner under this chapter 23 was a holder under chapter 461C. 24 Sec. 5. NEW SECTION . 427D.5 Rules. 25 The natural resource commission shall adopt rules pursuant 26 to chapter 17A to administer this chapter. 27 Sec. 6. IMPLEMENTATION OF ACT. Section 25B.7 shall not 28 apply to this Act. 29 EXPLANATION 30 The inclusion of this explanation does not constitute agreement with 31 the explanation’s substance by the members of the general assembly. 32 This bill provides that in order to encourage private owners 33 of land to make land and water areas available to the public 34 for recreational purposes, an owner who establishes a public 35 -4- LSB 2209YH (5) 87 md/jh/sc 4/ 6

H.F. 335 recreational use area upon the owner’s private lands or waters 1 shall be entitled to the tax credit and other benefits provided 2 in the bill. 3 The owner seeking to establish a public recreational use 4 area may file an application with the county conservation 5 board, on a form prescribed by the natural resource commission, 6 setting forth the following: (1) the boundaries and total area 7 of the proposed recreational use area; (2) the recreational 8 purposes proposed to be authorized on the public recreational 9 use area; (3) a description and location of the points of 10 entry onto and exit from the proposed public recreational use 11 area; (4) the proposed dates and periods of time during which 12 recreational purposes will be allowed; (5) the proposed method 13 by which persons utilizing the public recreational use area are 14 required to notify the owner of their presence within the area; 15 and (6) other information required by the natural resource 16 commission. 17 The bill requires the county conservation board to take 18 a sworn statement from the applicant and to inspect the area 19 for which the application is filed before the application is 20 approved. An application may only be approved by the county 21 conservation board if the application meets the criteria 22 established by the natural resource commission to be a public 23 recreational use area. A denial of an application for a public 24 recreational use area may be appealed to the county board of 25 supervisors. 26 Once the application has been approved, each parcel 27 containing a portion of the public recreational use area 28 shall receive a property tax credit in an amount equal to the 29 number of acres of the public recreational use area located on 30 the parcel multiplied by $10. Upon the filing and approval 31 of the application for a public recreational use area, the 32 credit shall be allowed on the parcel for successive years 33 without further filing as long as the public recreational 34 use area satisfies the requirements for the credit. The 35 -5- LSB 2209YH (5) 87 md/jh/sc 5/ 6

H.F. 335 bill establishes requirements and procedures relating to 1 disqualification and withdrawal of the land from being used as 2 a public recreational use area. 3 The owner of a public recreational use area, consistent 4 with the authorizations and limitations specified in the 5 application and approved by the county conservation board, 6 shall permit members of the public entry onto, use of, passage 7 over, and presence on land comprising the public recreational 8 use area for authorized recreational purposes if the required 9 notification, as specified in the bill, is provided to the 10 owner. Each county conservation board is required to maintain 11 on the county internet site an updated list of all approved 12 public recreational use areas in the county, including 13 specified information about each such area. 14 The bill provides that the owner of a public recreational use 15 area shall be entitled to the protections from civil liability 16 and be subject to the requirements of Code chapter 461C (public 17 use of private lands and waters). 18 The bill directs the natural resource commission to adopt 19 rules to administer the provisions of the bill. 20 The bill provides that the provisions in Code section 25B.7, 21 relating to the obligation of the state to reimburse local 22 jurisdictions for property tax credits enacted on or after 23 January 1, 1997, do not apply to the credit authorized in the 24 bill. 25 -6- LSB 2209YH (5) 87 md/jh/sc 6/ 6