Text: SF00446 Text: SF00448 Text: SF00400 - SF00499 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. NEW SECTION. 428B.1 DEFINITIONS.
1 2 For purposes of this chapter unless the context otherwise
1 3 requires:
1 4 1. "Agricultural use" means the cultivation of land for
1 5 the production of agricultural crops, the raising of poultry,
1 6 the production of eggs, the production of milk, the production
1 7 of fruit or other horticultural crops, grazing, the production
1 8 of livestock, aquaculture, hydroponics, the production of
1 9 forest products, or the structures used in such activities.
1 10 2. "Date of conversion" means the date on which
1 11 agricultural land is platted, subdivided, residential,
1 12 industrial, or commercial building construction begins, or a
1 13 building permit for residential, industrial, or commercial
1 14 construction is issued, whichever is the earliest.
1 15 Sec. 2. NEW SECTION. 428B.2 CONSERVATION AND LAND
1 16 PRESERVATION TAX.
1 17 1. a. An annual conservation and land preservation tax is
1 18 imposed on each acre of agricultural land that is converted to
1 19 a commercial, industrial, or residential use on or after the
1 20 effective date of this Act. The rate of tax is based upon the
1 21 corn suitability rating of each acre of the agricultural land
1 22 which is converted. If the corn suitability rating of the
1 23 acre is less than fifty, no tax is imposed on that acre. If
1 24 the corn suitability rating of the acre is fifty or higher,
1 25 the tax is fifty dollars plus one dollar for each whole rating
1 26 unit in excess of fifty. If an area is less than one acre in
1 27 size, the tax on the area shall be a portion of the tax on the
1 28 acre based upon the proportion that the size of the area bears
1 29 to the acre.
1 30 b. The first payment of the conservation and land
1 31 preservation tax shall be made by the end of the month
1 32 following the month in which the date of conversion of
1 33 agricultural land to a commercial, industrial, or residential
1 34 use occurs. The tax along with a declaration of conversion
1 35 form shall be filed with the treasurer of the county in which
2 1 the land is located. The tax received by the treasurer under
2 2 this paragraph shall be deposited in the general fund of the
2 3 county to defray costs of this chapter.
2 4 2. a. Subsequent payments of the annual conservation and
2 5 land preservation tax are due and payable by the end of the
2 6 month following the anniversary date of conversion of the acre
2 7 or portion of the acre of the agricultural land to a
2 8 commercial, industrial, or residential use. The amount of the
2 9 tax on each acre is equal to the amount computed for each acre
2 10 or portion of an acre under subsection 1, paragraph "a". The
2 11 conservation and land preservation tax shall continue to be
2 12 due and payable on each acre or portion of an acre until the
2 13 acre or portion of the acre is reconverted to an agricultural
2 14 use. For the year in which the acre or portion of an acre is
2 15 reconverted to an agricultural use, the conservation and land
2 16 preservation tax shall be prorated for the year based upon the
2 17 number of months, counting a portion of a month as a full
2 18 month, the land was not used for an agricultural use.
2 19 b. The conservation and land preservation taxes due and
2 20 payable as provided in paragraph "a" shall be paid to the
2 21 treasurer of the county in which the land is located along
2 22 with the declaration of conversion form. The tax revenues
2 23 received by the treasurer of each county shall be remitted
2 24 quarterly to the treasurer of state.
2 25 3. The county treasurer shall keep records and make
2 26 reports with respect to the conservation and land preservation
2 27 tax as the director of revenue and finance prescribes.
2 28 Sec. 3. NEW SECTION. 428B.3 TAX REVENUES – USE.
2 29 Conservation and land preservation tax revenues received
2 30 from the counties by the treasurer of state pursuant to
2 31 section 428B.2, subsection 2, shall be deposited into a land
2 32 preservation fund. Notwithstanding section 12C.7, interest
2 33 earned on moneys in the fund shall be credited to the land
2 34 preservation fund. Moneys in the fund shall be appropriated
2 35 by the general assembly only for the purpose of preserving or
3 1 conserving farmland in the state, including funding of
3 2 conservation programs administered by the soil conservation
3 3 division of the department of agriculture and land
3 4 stewardship.
3 5 Sec. 4. NEW SECTION. 428B.4 LIABILITY FOR TAX.
3 6 Any person who owns or has a legal or equitable ownership
3 7 interest in land, tenement, or realty by a deed, writing, or
3 8 instrument subject to the tax imposed by this chapter and who
3 9 is responsible for the payment of property taxes levied on
3 10 that land, tenement, or realty shall be liable for such tax,
3 11 including state and local government entities, except in the
3 12 case where the land is owned by such entities and used by them
3 13 for road purposes.
3 14 Sec. 5. NEW SECTION. 428B.5 FORMS PROVIDED BY DIRECTOR
3 15 OF REVENUE AND FINANCE.
3 16 The director of revenue and finance shall prescribe the
3 17 form of the declaration of conversion and shall include an
3 18 appropriate place for the inclusion of special facts and
3 19 circumstances relating to the corn suitability rating. The
3 20 director shall provide an adequate number of the declaration
3 21 of conversion forms to each county treasurer in the state.
3 22 Sec. 6. NEW SECTION. 428B.6 DELINQUENT TAXES.
3 23 Delinquent taxes under this chapter shall be subject to the
3 24 tax collection procedures under chapter 445, tax sales
3 25 procedures under chapter 446, tax redemption procedures under
3 26 chapter 447, tax deed provisions under chapter 448, and tax
3 27 apportionment provisions under chapter 449, in the same manner
3 28 as if the annual conservation and land preservation tax is an
3 29 ad valorem tax under those chapters.
3 30 Sec. 7. NEW SECTION. 428B.7 PENALTY FOR FALSE
3 31 INFORMATION.
3 32 Any person who willfully enters false information on the
3 33 declaration of value as it relates to corn suitability rating
3 34 is guilty of a simple misdemeanor.
3 35 Sec. 8. NEW SECTION. 428B.8 ENFORCEMENT.
4 1 The director of revenue and finance shall enforce the
4 2 provisions of this chapter and may adopt rules pursuant to
4 3 chapter 17A for their detailed and efficient administration.
4 4 Sec. 9. NEW SECTION. 428B.9 NONAPPLICABILITY.
4 5 This chapter shall not apply with respect to any property
4 6 where the use of the property may not under the Constitution
4 7 of this state or under the laws or Constitution of the United
4 8 States be made the subject of taxation by this state.
4 9 EXPLANATION
4 10 The bill imposes a conservation and land preservation tax
4 11 on the owner, including state and local government entities,
4 12 for the conversion of agricultural property to a commercial,
4 13 industrial, or residential use. The tax is imposed as of the
4 14 date the conversion takes place and is payable annually until
4 15 such time as the land is reconverted to an agricultural use.
4 16 The amount of the tax is based upon the corn suitability
4 17 rating (CSR) of each acre of agricultural land converted. If
4 18 the CSR is 50 or less, no tax is imposed. If the CSR is more
4 19 than 50, the tax equals $50 plus $1 for each CSR rating unit
4 20 above 50. The tax is prorated if less than an acre is later
4 21 subdivided or converted.
4 22 The original tax is due and payable by the end of the month
4 23 following the month in which the date of conversion takes
4 24 place. This tax is payable to the county treasurer to be used
4 25 to defray costs of the county's administration. The
4 26 subsequent years' taxes are due and payable by the end of the
4 27 month following the month in which the anniversary date
4 28 occurs. This tax is payable to the county treasurer who
4 29 remits the revenue to the state treasurer. The moneys from
4 30 the tax are to be appropriated by the general assembly only
4 31 for purposes of preserving or conserving Iowa farmland,
4 32 including funding of conservation programs. Delinquent taxes
4 33 are collected in the same manner as ad valorem property taxes
4 34 and if not paid within one year the property is subject to
4 35 sale for taxes at a tax sale.
5 1 LSB 1984SV 78
5 2 mg/jw/5
Text: SF00446 Text: SF00448 Text: SF00400 - SF00499 Text: SF Index Bills and Amendments: General Index Bill History: General Index
© 1999 Cornell College and League of Women Voters of Iowa
Comments about this site or page?
webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Wed Jan 12 05:55:00 CST 2000
URL: /DOCS/GA/78GA/Legislation/SF/00400/SF00447/990315.html
jhf