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Senate Study Bill 2014

Bill Text

PAG LIN
  1  1                         DIVISION XVIII
  1  2                 NETWORKING FARMERS CORPORATIONS
  1  3    Section 1.  NEW SECTION.  490.1711  DEFINITIONS.
  1  4    As used in this division, unless the context otherwise
  1  5 requires:
  1  6    1.  "Actively engaged in farming" means the same as defined
  1  7 in section 9H.1.
  1  8    2.  "Agricultural land" means the same as defined in
  1  9 section 9H.1.
  1 10    3.  "Authorized entity" means an authorized farm
  1 11 corporation; authorized limited liability company; limited
  1 12 partnership, other than a family farm limited partnership; or
  1 13 an authorized trust as defined in section 9H.1.
  1 14    4.  "Family farm entity" means a family farm corporation,
  1 15 family farm limited liability company, family farm limited
  1 16 partnership, or family trust, as defined in section 9H.1.
  1 17    5.  "Farm estate" means the real and personal property of a
  1 18 decedent, a ward, or a trust as provided in chapter 633, if at
  1 19 least sixty percent of the gross income from the estate comes
  1 20 from farming.
  1 21    6.  "Farmers cooperative association" means the same as
  1 22 defined in section 499.91.
  1 23    7.  "Farmers cooperative limited liability company" means
  1 24 the same as defined in section 490A.1701.
  1 25    8.  "Farmers entity" means a networking farmers entity,
  1 26 farmers cooperative limited liability company, or farmers
  1 27 cooperative association.
  1 28    9.  "Farming" means the same as defined in section 9H.1.
  1 29    10.  "Livestock" means an animal belonging to the bovine,
  1 30 caprine, equine, ovine, or porcine species, ostriches, rheas,
  1 31 emus, farm deer as defined in section 481A.1, or poultry.
  1 32    11.  "Networking farmers corporation" means a corporation
  1 33 organized under this chapter if all of the following
  1 34 conditions are satisfied:
  1 35    a.  At least seventy percent of the corporation's stock is
  2  1 held by qualified persons.
  2  2    b.  At least seventy percent of the corporation's voting
  2  3 stock is held by qualified persons.
  2  4    12.  "Networking farmers entity" means a networking farmers
  2  5 corporation, networking farmers limited partnership, or
  2  6 networking farmers limited liability company.
  2  7    13.  "Networking farmers limited liability company" means
  2  8 the same as defined in section 490A.1701.
  2  9    14.  "Networking farmers limited partnership" means the
  2 10 same as defined in section 487.1201.
  2 11    15.  "Qualified person" means any of the following:
  2 12    a.  A natural person actively engaged in farming.
  2 13    b.  A general partnership as provided in chapter 486 in
  2 14 which all partners are natural persons actively engaged in
  2 15 farming.
  2 16    c.  A family farm entity.
  2 17    d.  A person who owns at least one hundred fifty acres of
  2 18 agricultural land and receives as rent a share of the crops or
  2 19 the animals raised on the land, provided that the person is a
  2 20 natural person or a general partnership as provided in chapter
  2 21 486 in which all persons are natural persons.
  2 22    e.  A farm estate.
  2 23    Sec. 2.  NEW SECTION.  490.1712  INTERESTS DESCRIBED.
  2 24    As used in this division, the following apply:
  2 25    1.  A person holds an interest in agricultural land if the
  2 26 person directly or indirectly owns, leases, or has a legal or
  2 27 equitable interest in agricultural land.
  2 28    2.  A person holds an interest in a farmers entity if the
  2 29 person holds an interest as any of the following:
  2 30    a.  A member of a farmers cooperative association.
  2 31    b.  A member of a farmers cooperative limited liability
  2 32 company.
  2 33    c.  A shareholder of a networking farmers corporation.
  2 34    d.  A member of a networking farmers limited liability
  2 35 company.
  3  1    Sec. 3.  NEW SECTION.  490.1713  LANDHOLDINGS RESTRICTED.
  3  2    1.  Notwithstanding section 9H.4, a networking farmers
  3  3 corporation may hold agricultural land in this state if it
  3  4 meets all of the following conditions:
  3  5    a.  The corporation does not hold an interest in
  3  6 agricultural land of more than one thousand five hundred
  3  7 acres.
  3  8    b.  At least seventy-five percent of the corporation's
  3  9 gross income from farming is from the sale of livestock or
  3 10 livestock products.
  3 11    2.  a.  Notwithstanding section 9H.4, if a person holds an
  3 12 interest in a networking farmers corporation, that interest
  3 13 shall not be treated as an interest in agricultural land.
  3 14    b.  Notwithstanding section 9H.5, if an authorized entity
  3 15 holds an interest in a networking farmers corporation, the
  3 16 number of acres of agricultural land in which the corporation
  3 17 holds an interest shall not be attributable to the authorized
  3 18 entity when calculating the number of acres of agricultural
  3 19 land that the entity may hold under section 9H.5.
  3 20    3.  In the event of a transfer of an interest in the
  3 21 networking farmers corporation by operation of law as a result
  3 22 of death, divorce, or bankruptcy, or pursuant to a security
  3 23 interest, the cooperative may disregard the transfer for
  3 24 purposes of determining compliance with subsection 1 for a
  3 25 period of two years after the transfer.
  3 26    Sec. 4.  NEW SECTION.  490.1714  MULTIPLE INTERESTS
  3 27 RESTRICTED.
  3 28    A person who holds an interest in a networking farmers
  3 29 corporation holding an interest in agricultural land pursuant
  3 30 to section 487.1203 shall not hold an interest in another
  3 31 farmers entity if the person holds a fifteen percent or
  3 32 greater interest in a networking farmers corporation.
  3 33    Sec. 5.  NEW SECTION.  490.1715  REPORTING REQUIREMENTS.
  3 34    1.  A networking farmers corporation that claims it is
  3 35 exempt from the restrictions of section 9H.4 pursuant to
  4  1 section 490.1713 shall file an annual report with the
  4  2 secretary of state on or before March 31 of each year on forms
  4  3 adopted pursuant to chapter 17A and supplied by the secretary
  4  4 of state.
  4  5    2.  The report shall be signed by the president or other
  4  6 officer or authorized representative of the corporation.
  4  7    3.  The report shall contain information for the last year
  4  8 regarding the corporation, including all of the following:
  4  9    a.  The name and address of the corporation.
  4 10    b.  The name and address of the person supervising the
  4 11 daily operations on the agricultural land.
  4 12    c.  The name, address, and citizenship, if other than
  4 13 United States citizenship, of each stockholder.
  4 14    d.  A certification that the corporation meets all of the
  4 15 requirements of a networking farmers corporation.
  4 16    e.  The number of acres of agricultural land held by the
  4 17 corporation, including the following:
  4 18    (1)  The total number of acres in the state.
  4 19    (2)  The number of acres in each county identified by
  4 20 county name.
  4 21    (3)  The number of acres owned.
  4 22    (4)  The number of acres leased.
  4 23    (5)  The number of acres held other than by ownership or
  4 24 lease.
  4 25    (6)  The number of acres used for the production of row
  4 26 crops.
  4 27    (7)  The animal weight capacity of the livestock operation.
  4 28    4.  A networking farmers corporation shall be excused from
  4 29 filing a report with the secretary of state during any year in
  4 30 which the corporation holds an interest in less than twenty
  4 31 acres of agricultural land in this state and the gross revenue
  4 32 produced from all farming on the land equals less than ten
  4 33 thousand dollars.  If a networking farmers corporation is
  4 34 excused from filing a report with the secretary of state as
  4 35 provided in this subsection in the immediately prior reporting
  5  1 year, the secretary of state is not required to deliver a form
  5  2 to the corporation for the current reporting year, unless
  5  3 requested by the corporation.
  5  4    5.  A report required pursuant to this section shall be in
  5  5 lieu of any report which is also required by a networking
  5  6 farmers corporation which qualifies as an authorized
  5  7 corporation pursuant to section 9H.5A.
  5  8    6.  Notwithstanding chapter 22, reports required in this
  5  9 section shall be confidential reports except as to the
  5 10 attorney general for review and appropriate action when
  5 11 necessary.
  5 12    7.  The secretary of state shall assist any committee of
  5 13 the general assembly studying the effects of this division and
  5 14 the practices this division regulates, to the same extent
  5 15 required pursuant to section 9H.14.
  5 16    Sec. 6.  NEW SECTION.  490.1716  PENALTIES.
  5 17    1.  a.  A networking farmers corporation violating section
  5 18 490.1713 shall be assessed a civil penalty of not more than
  5 19 ten thousand dollars and shall divest itself of any land held
  5 20 in violation of that section within one year after judgment is
  5 21 entered ordering the corporation to comply with that section.
  5 22    b.  A civil penalty of not more than one thousand dollars
  5 23 may be imposed on a person who becomes a stockholder of a
  5 24 networking farmers corporation in violation of section
  5 25 490.1714.  The person violating the section shall divest the
  5 26 interest held by the person in a farmers entity or authorized
  5 27 entity as is necessary to comply with that section.
  5 28    2.  The court may determine the method of divesting an
  5 29 interest held by a person found to be in violation of section
  5 30 490.1713 or 490.1714.  A financial gain realized by a person
  5 31 who disposes of an interest held in violation of those
  5 32 sections shall be forfeited to the state's general fund.  All
  5 33 court costs and fees shall be paid by the person holding the
  5 34 interest in violation of the section.
  5 35    3.  The courts of this state may prevent and restrain
  6  1 violations of section 490.1713 or 490.1714 through the
  6  2 issuance of an injunction.  The attorney general or a county
  6  3 attorney shall institute suits on behalf of the state to
  6  4 prevent and restrain violations of section 490.1713 or
  6  5 490.1714.
  6  6    4.  a.  The failure to timely file a report or the filing
  6  7 of false information in a report as provided in section
  6  8 490.1715 is punishable by a civil penalty not to exceed one
  6  9 thousand dollars.
  6 10    b.  The secretary of state shall notify a person who the
  6 11 secretary has reason to believe is required to file a report
  6 12 as provided by this division and who has not filed a timely
  6 13 report, that the person may be in violation of section
  6 14 490.1715.  The secretary of state shall include in the notice
  6 15 a statement of the penalty which may be assessed if the
  6 16 required report is not filed within thirty days.  The
  6 17 secretary of state shall refer to the attorney general any
  6 18 person who the secretary has reason to believe is required to
  6 19 report if, after thirty days from receipt of the notice, the
  6 20 person has not filed the required report.  The attorney
  6 21 general may, upon referral from the secretary of state, file
  6 22 an action in district court to seek the assessment of a civil
  6 23 penalty of one hundred dollars for each day the report is not
  6 24 filed.  
  6 25                         SUBCHAPTER XVII
  6 26               FARMERS LIMITED LIABILITY COMPANIES
  6 27    Sec. 7.  NEW SECTION.  490A.1701  DEFINITIONS.
  6 28    As used in this subchapter, unless the context otherwise
  6 29 requires:
  6 30    1.  "Actively engaged in farming" means the same as defined
  6 31 in section 9H.1.
  6 32    2.  "Agricultural land" means the same as defined in
  6 33 section 9H.1.
  6 34    3.  "Authorized entity" means an authorized farm
  6 35 corporation; authorized limited liability company; limited
  7  1 partnership, other than a family farm limited partnership; or
  7  2 authorized trust, as defined in section 9H.1.
  7  3    4.  "Family farm entity" means a family farm corporation,
  7  4 family farm limited liability company, family farm limited
  7  5 partnership, or family trust, as defined in section 9H.1.
  7  6    5.  "Farm estate" means the real and personal property of a
  7  7 decedent, a ward, or a trust as provided in chapter 633, if at
  7  8 least sixty percent of the gross income from the estate comes
  7  9 from farming.
  7 10    6.  "Farmers cooperative association" means the same as
  7 11 defined in section 499.91.
  7 12    7.  "Farmers cooperative limited liability company" means a
  7 13 limited liability company if all of the following apply:
  7 14    a.  One hundred percent of the voting membership interest
  7 15 is held by associations which operate on a cooperative basis.
  7 16    b.  At least fifty percent of the stock and fifty percent
  7 17 of the voting stock is held by farmers cooperative
  7 18 associations.
  7 19    8.  "Farmers entity" means a networking farmers entity,
  7 20 farmers cooperative limited liability company, or farmers
  7 21 cooperative association.
  7 22    9.  "Farmers limited liability company" means a networking
  7 23 farmers limited liability company or a farmers cooperative
  7 24 limited liability company.
  7 25    10.  "Farming" means the same as defined in section 9H.1.
  7 26    11.  "Livestock" means an animal belonging to the bovine,
  7 27 caprine, equine, ovine, or porcine species, ostriches, rheas,
  7 28 emus, farm deer as defined in section 481A.1, or poultry.
  7 29    12.  "Networking farmers entity" means a networking farmers
  7 30 corporation, networking farmers limited liability company, or
  7 31 networking farmers limited partnership.
  7 32    13.  "Networking farmers limited liability company" means a
  7 33 limited liability company organized under this chapter if all
  7 34 of the following conditions are satisfied:
  7 35    a.  At least seventy percent of the membership interest is
  8  1 held by qualified persons.
  8  2    b.  At least seventy percent of votes that may be cast by
  8  3 members of the limited liability company is held by qualified
  8  4 persons.
  8  5    14.  "Networking farmers limited partnership" means the
  8  6 same as defined in section 487.1201.
  8  7    15.  "Qualified person" means any of the following:
  8  8    a.  A natural person actively engaged in farming.
  8  9    b.  A general partnership as provided in chapter 486 in
  8 10 which all partners are natural persons actively engaged in
  8 11 farming.
  8 12    c.  A family farm entity.
  8 13    d.  A person who owns at least one hundred fifty acres of
  8 14 agricultural land and receives as rent a share of the crops or
  8 15 the animals raised on the land, provided that the person is a
  8 16 natural person or a general partnership as provided in chapter
  8 17 486 in which all persons are natural persons.
  8 18    e.  A farm estate.
  8 19    Sec. 8.  NEW SECTION.  490.1702  INTERESTS DESCRIBED.
  8 20    As used in this subchapter, the following apply:
  8 21    1.  A person holds an interest in agricultural land if the
  8 22 person directly or indirectly owns, leases, or has a legal or
  8 23 equitable interest in agricultural land.
  8 24    2.  A person holds an interest in a farmers entity if the
  8 25 person holds an interest as any of the following:
  8 26    a.  A member of a farmers cooperative association.
  8 27    b.  A member of a farmers cooperative limited liability
  8 28 company.
  8 29    c.  A shareholder of a networking farmers corporation.
  8 30    d.  A member of a networking farmers limited liability
  8 31 company.
  8 32    Sec. 9.  NEW SECTION.  490A.1703  LANDHOLDINGS RESTRICTED.
  8 33    1.  Notwithstanding section 9H.4, a farmers limited
  8 34 liability company may hold agricultural land in this state if
  8 35 it meets all of the following conditions:
  9  1    a.  The farmers limited liability company does not hold an
  9  2 interest in agricultural land of more than one thousand five
  9  3 hundred acres.
  9  4    b.  At least seventy-five percent of the farmers limited
  9  5 liability company's gross income from farming is from the sale
  9  6 of livestock or livestock products.
  9  7    2.  a.  Notwithstanding section 9H.4, the following shall
  9  8 apply:
  9  9    (1)  If a person holds an interest in a networking farmers
  9 10 limited liability company, that interest shall not be treated
  9 11 as an interest in agricultural land.
  9 12    (2)  Except as provided in section 499.93, if a person
  9 13 holds an interest in a farmers cooperative limited liability
  9 14 company, that interest shall not be treated as an interest in
  9 15 agricultural land.
  9 16    b.  Notwithstanding section 9H.5, if an authorized entity
  9 17 holds an interest in a farmers limited liability company, the
  9 18 number of acres of agricultural land in which the limited
  9 19 liability company holds an interest shall not be attributable
  9 20 to the authorized entity when calculating the number of acres
  9 21 of agricultural land that the authorized entity may hold under
  9 22 section 9H.5.
  9 23    3.  In the event of a transfer of an interest in the
  9 24 farmers limited liability company by operation of law as a
  9 25 result of death, divorce, or bankruptcy, or pursuant to a
  9 26 security interest, the networking farmers limited liability
  9 27 company may disregard the transfer for purposes of determining
  9 28 compliance with subsection 1 for a period of two years after
  9 29 the transfer.
  9 30    Sec. 10.  NEW SECTION.  490A.1704  MULTIPLE INTERESTS
  9 31 RESTRICTED.
  9 32    A person who holds an interest in a networking farmers
  9 33 limited liability company holding an interest in agricultural
  9 34 land pursuant to section 490A.1703 shall not hold an interest
  9 35 in another farmers entity, if the person holds a fifteen
 10  1 percent or greater interest in a networking farmers limited
 10  2 liability company.
 10  3    Sec. 11.  NEW SECTION.  490A.1705  REPORTING REQUIREMENTS.
 10  4    1.  A farmers limited liability company that claims it is
 10  5 exempt from the restrictions of section 9H.4 pursuant to
 10  6 section 490A.1703 shall file an annual report with the
 10  7 secretary of state on or before March 31 of each year on forms
 10  8 adopted pursuant to chapter 17A and supplied by the secretary
 10  9 of state.
 10 10    2.  The report shall be signed by the manager or authorized
 10 11 representative of the farmers limited liability company.
 10 12    3.  The report shall contain information for the last year
 10 13 regarding the farmers limited liability company, including all
 10 14 of the following:
 10 15    a.  The name and address of the limited liability company.
 10 16    b.  The name and address of the person supervising the
 10 17 daily operations on the agricultural land.
 10 18    c.  The name, address, and citizenship, if other than
 10 19 United States citizenship, of each member.
 10 20    d.  A certification that the farmers limited liability
 10 21 company meets all of the requirements of a networking farmers
 10 22 limited liability company or a farmers cooperative limited
 10 23 liability company.
 10 24    e.  The number of acres of agricultural land held by the
 10 25 farmers limited liability company, including the following:
 10 26    (1)  The total number of acres in the state.
 10 27    (2)  The number of acres in each county identified by
 10 28 county name.
 10 29    (3)  The number of acres owned.
 10 30    (4)  The number of acres leased.
 10 31    (5)  The number of acres held other than by ownership or
 10 32 lease.
 10 33    (6)  The number of acres used for the production of row
 10 34 crops.
 10 35    (7)  The animal weight capacity of the livestock
 11  1 operations.
 11  2    4.  A farmers limited liability company shall be excused
 11  3 from filing a report with the secretary of state during any
 11  4 year in which the farmers limited liability company holds an
 11  5 interest in less than twenty acres of agricultural land in
 11  6 this state and the gross revenue produced from all farming on
 11  7 the land equals less than ten thousand dollars.  If a farmers
 11  8 limited liability company is excused from filing a report with
 11  9 the secretary of state as provided in this subsection in the
 11 10 immediately prior reporting year, the secretary of state is
 11 11 not required to deliver a form to the farmers limited
 11 12 liability company for the current reporting year, unless
 11 13 requested by the farmers limited liability company.
 11 14    5.  A report required pursuant to this section shall be in
 11 15 lieu of any report which is also required by a farmers limited
 11 16 liability company which qualifies as an authorized limited
 11 17 liability company pursuant to section 9H.5A.
 11 18    6.  Notwithstanding chapter 22, reports required in this
 11 19 section shall be confidential reports except as to the
 11 20 attorney general for review and appropriate action when
 11 21 necessary.
 11 22    7.  The secretary of state shall assist any committee of
 11 23 the general assembly studying the effects of this subchapter
 11 24 and the practices this subchapter regulates, to the same
 11 25 extent required pursuant to section 9H.14.
 11 26    Sec. 12.  NEW SECTION.  490A.1706  PENALTIES.
 11 27    1.  a.  A farmers limited liability company violating
 11 28 section 490A.1703 shall be assessed a civil penalty of not
 11 29 more than ten thousand dollars and shall divest itself of any
 11 30 land held in violation of that section within one year after
 11 31 judgment is entered ordering the limited liability company to
 11 32 comply with that section.
 11 33    b.  A civil penalty of not more than one thousand dollars
 11 34 may be imposed on a person who becomes a member of a
 11 35 networking farmers limited liability company in violation of
 12  1 section 490A.1704.  The person violating the section shall
 12  2 divest the interest held by the person in a farmers entity or
 12  3 authorized entity as is necessary to comply with that section.
 12  4    2.  The court may determine the method of divesting an
 12  5 interest held by a person found to be in violation of section
 12  6 490A.1703 or 490A.1704.  A financial gain realized by a person
 12  7 who disposes of an interest held in violation of those
 12  8 sections shall be forfeited to the state's general fund.  All
 12  9 court costs and fees shall be paid by the person holding the
 12 10 interest in violation of the section.
 12 11    3.  The courts of this state may prevent and restrain
 12 12 violations of section 490A.1703 or 490A.1704 through the
 12 13 issuance of an injunction.  The attorney general or a county
 12 14 attorney shall institute suits on behalf of the state to
 12 15 prevent and restrain violations of section 490A.1703 or
 12 16 490A.1704.
 12 17    4.  a.  The failure to timely file a report or the filing
 12 18 of false information in a report as provided in section
 12 19 490A.1705 is punishable by a civil penalty not to exceed one
 12 20 thousand dollars.
 12 21    b.  The secretary of state shall notify a person who the
 12 22 secretary has reason to believe is required to file a report
 12 23 as provided by this subchapter and who has not filed a timely
 12 24 report, that the person may be in violation of section
 12 25 490A.1705.  The secretary of state shall include in the notice
 12 26 a statement of the penalty which may be assessed if the
 12 27 required report is not filed within thirty days.  The
 12 28 secretary of state shall refer to the attorney general any
 12 29 person who the secretary has reason to believe is required to
 12 30 report if, after thirty days from receipt of the notice, the
 12 31 person has not filed the required report.  The attorney
 12 32 general may, upon referral from the secretary of state, file
 12 33 an action in district court to seek the assessment of a civil
 12 34 penalty of one hundred dollars for each day the report is not
 12 35 filed.  
 13  1                          SUBCHAPTER II
 13  2                FARMERS COOPERATIVE ASSOCIATIONS
 13  3    Sec. 13.  NEW SECTION.  499.91  DEFINITIONS.
 13  4    As used in this subchapter, unless the context otherwise
 13  5 requires:
 13  6    1.  "Actively engaged in farming" means the same as defined
 13  7 in section 9H.1.
 13  8    2.  "Agricultural land" means the same as defined in
 13  9 section 9H.1.
 13 10    3.  "Authorized entity" means an authorized farm
 13 11 corporation; authorized limited liability company; limited
 13 12 partnership, other than a family farm limited partnership; or
 13 13 authorized trust, as defined in section 9H.1.
 13 14    4.  "Family farm entity" means a family farm corporation,
 13 15 family farm limited liability company, family farm limited
 13 16 partnership, or family trust, as defined in section 9H.1.
 13 17    5.  "Farm estate" means the real and personal property of a
 13 18 decedent, a ward, or a trust as provided in chapter 633, if at
 13 19 least sixty percent of the gross income from the estate comes
 13 20 from farming.
 13 21    6.  "Farmers cooperative association" means an association
 13 22 organized under this chapter, if seventy percent of the
 13 23 association's voting stock is held by qualified persons.
 13 24    7.  "Farmers cooperative limited liability company" means
 13 25 the same as defined in section 490A.1701.
 13 26    8.  "Farmers entity" means a networking farmers entity,
 13 27 farmers cooperative limited liability company, or farmers
 13 28 cooperative association.
 13 29    9.  "Farming" means the same as defined in section 9H.1.
 13 30    10.  "Livestock" means an animal belonging to the bovine,
 13 31 caprine, equine, ovine, or porcine species, ostriches, rheas,
 13 32 emus, farm deer as defined in section 481A.1, or poultry.
 13 33    11.  "Networking farmers entity" means a networking farmers
 13 34 corporation, networking farmers limited liability company, or
 13 35 networking farmers limited partnership.
 14  1    12.  "Networking farmers limited liability company" means
 14  2 the same as defined in section 490A.1701.
 14  3    13.  "Networking farmers limited partnership" means the
 14  4 same as defined in section 487.1201.
 14  5    14.  "Qualified person" means any of the following:
 14  6    a.  A natural person actively engaged in farming.
 14  7    b.  A general partnership as provided in chapter 486 in
 14  8 which all partners are natural persons actively engaged in
 14  9 farming.
 14 10    c.  A family farm entity.
 14 11    d.  A person who owns at least one hundred fifty acres of
 14 12 agricultural land and receives as rent a share of the crops or
 14 13 the animals raised on the land, provided that the person is a
 14 14 natural person or a general partnership as provided in chapter
 14 15 486 in which all persons are natural persons.
 14 16    e.  A farm estate.
 14 17    Sec. 14.  NEW SECTION.  499.92  INTERESTS DESCRIBED.
 14 18    As used in this subchapter, the following apply:
 14 19    1.  A person holds an interest in agricultural land if the
 14 20 person directly or indirectly owns, leases, or has a legal or
 14 21 equitable interest in agricultural land.
 14 22    2.  A person holds an interest in a farmers entity if the
 14 23 person holds an interest as any of the following:
 14 24    a.  A member of a farmers cooperative association.
 14 25    b.  A member of a farmers cooperative limited liability
 14 26 company.
 14 27    c.  A shareholder of a networking farmers corporation.
 14 28    d.  A member of a networking farmers limited liability
 14 29 company.
 14 30    Sec. 15.  NEW SECTION.  499.93  LANDHOLDINGS RESTRICTED.
 14 31    1.  Notwithstanding section 9H.4, a farmers cooperative
 14 32 association may hold agricultural land in this state if it
 14 33 meets all of the following conditions:
 14 34    a.  The farmers cooperative association does not hold an
 14 35 interest in agricultural land of more than one thousand five
 15  1 hundred acres.
 15  2    b.  At least seventy-five percent of the farmers
 15  3 cooperative association's gross income from farming is from
 15  4 the sale of livestock or livestock products.
 15  5    2.  a.  Notwithstanding section 9H.4, if a person holds an
 15  6 interest in a farmers cooperative association, that interest
 15  7 shall not be treated as an interest in agricultural land.
 15  8    b.  Notwithstanding section 9H.5, if an authorized entity
 15  9 holds an interest in a farmers cooperative association, the
 15 10 number of acres of agricultural land in which the association
 15 11 holds an interest shall not be attributable to the authorized
 15 12 entity when calculating the number of acres of agricultural
 15 13 land that the entity may hold under section 9H.5.
 15 14    3.  a.  If a farmers cooperative association is a member of
 15 15 a networking farmers cooperative limited liability company as
 15 16 provided in section 490A.1701, the association shall be deemed
 15 17 to hold an interest in agricultural land held by the limited
 15 18 liability company in proportion to the interest that the
 15 19 association holds in the limited liability company.  The
 15 20 association's proportionate interest shall be calculated by
 15 21 multiplying the number of acres of agricultural land held by
 15 22 the networking farmers cooperative limited liability company
 15 23 by the percentage interest in the limited liability company
 15 24 held by the association as a member.
 15 25    b.  If a farmers cooperative association holds an interest
 15 26 in a networking farmers entity, that interest shall not be
 15 27 treated as an interest in agricultural land.
 15 28    4.  In the event of a transfer of an interest in a farmers
 15 29 cooperative association by operation of law as a result of
 15 30 death, divorce, or bankruptcy, or pursuant to a security
 15 31 interest, the association may disregard the transfer for
 15 32 purposes of determining compliance with subsection 1 for a
 15 33 period of two years after the transfer.
 15 34    Sec. 16.  NEW SECTION.  499.94  MULTIPLE INTERESTS
 15 35 RESTRICTED.
 16  1    A person who holds an interest in a farmers cooperative
 16  2 association holding an interest in agricultural land pursuant
 16  3 to section 499.93 shall not hold an interest in another
 16  4 farmers entity if the person holds a fifteen percent or
 16  5 greater interest in a farmers cooperative association.
 16  6    Sec. 17.  NEW SECTION.  499.95  REPORTING REQUIREMENTS.
 16  7    1.  A farmers cooperative association that claims that it
 16  8 is exempt from the restrictions of section 9H.4 pursuant to
 16  9 section 499.93 shall file an annual report with the secretary
 16 10 of state on or before March 31 of each year on forms adopted
 16 11 pursuant to chapter 17A and supplied by the secretary of
 16 12 state.
 16 13    2.  The report shall be signed by the president or an
 16 14 authorized representative of the farmers cooperative
 16 15 association.
 16 16    3.  The report shall contain information for the last year
 16 17 regarding the farmers cooperative association, including all
 16 18 of the following:
 16 19    a.  The name and address of the farmers cooperative
 16 20 association.
 16 21    b.  The name and address of the person supervising the
 16 22 daily operations on the agricultural land.
 16 23    c.  The name, address, and citizenship, if other than
 16 24 United States citizenship, of each member.
 16 25    d.  A certification that the farmers cooperative
 16 26 association meets all of the requirements of a farmers
 16 27 cooperative association.
 16 28    e.  The number of acres of agricultural land held by the
 16 29 farmers cooperative association, including the following:
 16 30    (1)  The total number of acres in the state.
 16 31    (2)  The number of acres in each county identified by
 16 32 county name.
 16 33    (3)  The number of acres owned.
 16 34    (4)  The number of acres leased.
 16 35    (5)  The number of acres held other than by ownership or
 17  1 lease.
 17  2    (6)  The number of acres used for the production of row
 17  3 crops.
 17  4    (7)  The animal weight capacity of the livestock operation.
 17  5    4.  A farmers cooperative association shall be excused from
 17  6 filing a report with the secretary of state during any year in
 17  7 which the farmers cooperative association holds an interest in
 17  8 less than twenty acres of agricultural land in this state and
 17  9 the gross revenue produced from all farming on the land equals
 17 10 less than ten thousand dollars.  If the farmers cooperative
 17 11 association is excused from filing a report with the secretary
 17 12 of state as provided in this subsection in the immediately
 17 13 prior reporting year, the secretary of state is not required
 17 14 to deliver a form to the farmers cooperative association for
 17 15 the current reporting year, unless requested by the
 17 16 association.
 17 17    5.  A report required pursuant to this section shall be in
 17 18 lieu of any report which is also required by a farmers
 17 19 cooperative association which qualifies as an authorized
 17 20 corporation pursuant to section 9H.5A.
 17 21    6.  Notwithstanding chapter 22, reports required in this
 17 22 section shall be confidential reports except as to the
 17 23 attorney general for review and appropriate action when
 17 24 necessary.
 17 25    7.  The secretary of state shall assist any committee of
 17 26 the general assembly studying the effects of this subchapter
 17 27 and the practices this subchapter regulates, to the same
 17 28 extent required pursuant to section 9H.14.
 17 29    Sec. 18.  NEW SECTION.  499.96  PENALTIES.
 17 30    1.  a.  A farmers cooperative association violating section
 17 31 499.93 shall be assessed a civil penalty of not more than ten
 17 32 thousand dollars and shall divest itself of any land held in
 17 33 violation of that section within one year after judgment is
 17 34 entered ordering the association to comply with that section.
 17 35    b.  A civil penalty of not more than one thousand dollars
 18  1 may be imposed on a person who becomes a member of a farmers
 18  2 cooperative association in violation of section 499.94.  The
 18  3 person violating the section shall divest the interest held by
 18  4 the person in a farmers entity or authorized entity as is
 18  5 necessary to comply with that section.
 18  6    2.  The court may determine the method of divesting an
 18  7 interest held by a person found to be in violation of section
 18  8 499.93 or 499.94.  A financial gain realized by a person who
 18  9 disposes of an interest held in violation of those sections
 18 10 shall be forfeited to the state's general fund.  All court
 18 11 costs and fees shall be paid by the person holding the
 18 12 interest in violation of the section.
 18 13    3.  The courts of this state may prevent and restrain
 18 14 violations of section 499.93 or 499.94 through the issuance of
 18 15 an injunction.  The attorney general or a county attorney
 18 16 shall institute suits on behalf of the state to prevent and
 18 17 restrain violations of section 499.93 or 499.94.
 18 18    4.  a.  The failure to timely file a report or the filing
 18 19 of false information in a report filed pursuant to section
 18 20 499.95 is punishable by a civil penalty not to exceed one
 18 21 thousand dollars.
 18 22    b.  The secretary of state shall notify a person who the
 18 23 secretary has reason to believe is required to file a report
 18 24 as provided by section 499.95 and who has not filed a timely
 18 25 report, that the person may be in violation of section 499.95.
 18 26 The secretary of state shall include in the notice a statement
 18 27 of the penalty which may be assessed if the required report is
 18 28 not filed within thirty days.  The secretary of state shall
 18 29 refer to the attorney general any person who the secretary has
 18 30 reason to believe is required to report under this chapter if,
 18 31 after thirty days from receipt of the notice, the person has
 18 32 not filed the required report.  The attorney general may, upon
 18 33 referral from the secretary of state, file an action in
 18 34 district court to seek the assessment of a civil penalty of
 18 35 one hundred dollars for each day the report is not filed.  
 19  1                           EXPLANATION
 19  2    This bill allows several types of entities to hold
 19  3 agricultural land in this state.  Generally, Code section 9H.5
 19  4 prohibits entities, such as corporations, limited liability
 19  5 companies, limited partnerships, and cooperative associations,
 19  6 from holding agricultural land.  Chapter 9H provides several
 19  7 exceptions to this prohibition.  Specifically, the chapter
 19  8 provides that two types of entities can hold agricultural
 19  9 land:  family farm entities and authorized entities.
 19 10    There is no restriction on the amount of agricultural land
 19 11 that a family farm entity may hold or the number of entities
 19 12 that a person can join as a stockholder.  A family farm entity
 19 13 can be organized as a family farm corporation, family farm
 19 14 limited liability company, family farm limited partnership, or
 19 15 family trust.  A family farm entity must meet certain
 19 16 qualifications.  For example, a family farm corporation must
 19 17 be founded for the purpose of farming and the ownership of
 19 18 agricultural land, a majority of the voting stock must be held
 19 19 by relatives and a majority of the voting stockholders must be
 19 20 relatives, all of the stockholders must be natural persons,
 19 21 and 60 percent of the corporation's gross revenues over the
 19 22 last consecutive three-year period must come from farming.
 19 23 Similar requirements apply to other types of family farm
 19 24 entities.
 19 25    An authorized entity can be organized as an authorized farm
 19 26 corporation, authorized limited liability company, authorized
 19 27 trust, or limited partnership.  An authorized entity such as
 19 28 an authorized corporation must also meet certain
 19 29 qualifications.  An authorized corporation must be founded for
 19 30 the purpose of farming and the ownership of agricultural land,
 19 31 it must be composed of 25 or fewer stockholders, and the
 19 32 stockholders must be natural persons.  These same types of
 19 33 qualifications apply to other authorized entities, other than
 19 34 limited partnerships.  However, an authorized entity,
 19 35 including a limited partnership, is prohibited from holding
 20  1 more than 1,500 acres of agricultural land.  A person cannot
 20  2 hold an interest in two or more authorized entities.
 20  3    This bill amends several chapters providing for the
 20  4 organization of corporations, limited liability companies, and
 20  5 cooperative associations by providing that these entities can
 20  6 hold agricultural land if they meet certain qualifications.
 20  7 An entity which meets these qualifications is referred to as a
 20  8 farmers entity.  A farmers entity can be a networking farmers
 20  9 entity (meaning it can be organized as a networking farmers
 20 10 corporation, or a networking farmers limited liability
 20 11 company), a farmers cooperative limited liability company, or
 20 12 a farmers cooperative association.
 20 13    The qualifications for each of these entities are similar.
 20 14 For example, to qualify as a networking farmers corporation,
 20 15 70 percent of all stock must be held by qualified persons who
 20 16 are natural persons actively engaged in farming, a general
 20 17 partnership, a family farm corporation or similar entity,
 20 18 natural person or general partnership that receives rent on a
 20 19 share basis, or a farm estate.  In addition, at least 70
 20 20 percent of the corporation's voting stock must be held by
 20 21 qualified persons.  The same qualifications apply to
 20 22 networking farmers limited liability companies.  In the case
 20 23 of farmers cooperative associations, there is a requirement
 20 24 that 70 percent of the cooperative's voting stock be held by
 20 25 qualified persons.  However, there is no requirement that a
 20 26 percentage of all stock be held by qualified persons.  The
 20 27 bill also provides for a special kind of limited liability
 20 28 company composed of cooperative associations, referred to as a
 20 29 farmers cooperative limited liability company.  In that case,
 20 30 all of the membership interest must be held by cooperative
 20 31 associations and 50 percent of the voting interest must be
 20 32 held by farmers cooperative associations.
 20 33    The bill provides that a farmers entity such a qualifying
 20 34 corporation (i.e., a networking farmers corporation) may hold
 20 35 up to 1,500 acres of agricultural land as long as 75 percent
 21  1 of the entity's gross income from farming comes from the sale
 21  2 of livestock or livestock products.
 21  3    The bill provides that if a person holds an interest in a
 21  4 farmers entity such as a networking farmers corporation, the
 21  5 person's own interest in agricultural land is treated
 21  6 separately.  For example, an authorized corporation holding
 21  7 1,500 acres of land can own shares in a networking farmers
 21  8 corporation which also holds 1,500 acres of land.  There is
 21  9 one exception.  In counting land held by a farmers cooperative
 21 10 association which is a member of a farmers cooperative limited
 21 11 liability company, the bill requires that some land held by
 21 12 the limited liability company is attributable to the
 21 13 association.  The amount attributable equals the amount
 21 14 calculated by multiplying the number of acres of land held by
 21 15 the company by the percentage interest in the company held by
 21 16 the association.  The bill contains an antipyramiding
 21 17 provision which limits the number of farmers entities to which
 21 18 a person can belong.  A person cannot hold an interest in
 21 19 another farmers entity, if the person's interest in the
 21 20 corporation is 15 percent or more.  There is one exception.  A
 21 21 cooperative association can hold an interest in multiple
 21 22 farmers cooperative limited liability companies.  However, as
 21 23 discussed, land owned by the limited liability company is to
 21 24 some extent attributable to a farmers cooperative limited
 21 25 liability company.
 21 26    The bill provides a number of reporting requirements for
 21 27 farmers entities.  The entity must file an annual report with
 21 28 the secretary of state on or before March 31 of each year.
 21 29 The report is similar to reports required to be filed by
 21 30 authorized entities, like authorized corporations under
 21 31 chapter 9H.  The report must contain information for the last
 21 32 year regarding the corporation, including information about
 21 33 the activities of the entity, the entity's land holdings, and
 21 34 agricultural commodities produced on the land.  The bill
 21 35 excuses an entity from filing a report during any year in
 22  1 which the entity holds an interest in less than 20 acres of
 22  2 agricultural land or the entity files a duplicate report as an
 22  3 authorized entity.  The reports are confidential.
 22  4    A farmers entity such as a networking farmers corporation
 22  5 and a person holding an interest in a farmers entity such as a
 22  6 shareholder are subject to penalties for violating the bill's
 22  7 provisions.  The entity can be assessed a civil penalty of not
 22  8 more than $10,000 and must divest itself of any land held in
 22  9 violation of the bill's acreage restrictions.  A civil penalty
 22 10 of not more than $1,000 may be imposed on a person who holds
 22 11 interest in several entities in violation of the bill's
 22 12 antipyramiding rule.  The person in violation must divest the
 22 13 interest held by the person in a farmers entity or authorized
 22 14 entity as is necessary to comply with the section.  A
 22 15 financial gain realized by a person who disposes of an
 22 16 interest held in violation of the bill is forfeited to the
 22 17 state's general fund.  The bill authorizes courts to issue
 22 18 injunctions.  The attorney general or a county attorney is
 22 19 authorized to institute suits on behalf of the state to
 22 20 prevent and restrain violations of the bill.  The failure to
 22 21 timely file a report or the filing of false information in a
 22 22 report is punishable by a civil penalty not to exceed $1,000,
 22 23 following notice to correct a deficiency by the secretary of
 22 24 state.  
 22 25 LSB 3560SC 77
 22 26 da/sc/14
     

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