House Journal: Page 1536: Monday, April 17, 2000
22 forms prescribed by the department of revenue and
23 finance. The first application shall be accompanied
24 by a copy of the water storage permit approved by the
25 administrator of the environmental protection division
26 of the department of natural resources and a copy of
27 the plan for the construction of the impoundment
28 structure and the impoundment. The construction plan
29 shall be used to determine the total acre-feet of the
30 impoundment and the amount of land which is eligible
31 for the property tax exemption status. The county
32 assessor shall annually review each application for
33 the property tax exemption under this subsection and
34 submit it, with the recommendation of the soil and
35 water conservation district commissioners, to the
36 board of supervisors for approval or denial. An
37 applicant for a property tax exemption under this
38 subsection may appeal the decision of the board of
39 supervisors to the district court.
40 PARAGRAPH DIVIDED. As used in this subsection,
41 "impoundment" means a reservoir or pond which has a
42 storage capacity of at least eighteen acre-feet of
43 water or sediment at the time of construction;
44 "storage capacity" means the total area below the
45 crest elevation of the principal spillway including
46 the volume of any excavation in the area; and
47 "impoundment structure" means a dam, earthfill, or
48 other structure used to create an impoundment.
49 Sec. 23. Section 427.1, subsection 22, unnumbered
50 paragraph 2, Code Supplement 1999, is amended to read
Page 12
1 as follows:
2 Application for this exemption shall be filed with
3 the commissioners of the soil and water conservation
4 district in which the property is located, not later
5 than April 15 February 1 of the assessment year, on
6 forms provided by the department of revenue and
7 finance. The application shall describe and locate
8 the property to be exempted and have attached to it an
9 aerial photo of that property on which is outlined the
10 boundaries of the property to be exempted. In the
11 case of an open prairie which is or includes a gully
12 area susceptible to severe erosion, an approved
13 erosion control plan must accompany the application.
14 Upon receipt of the application, the commissioners
15 shall certify whether the property is eligible to
16 receive the exemption. The commissioners shall not
17 withhold certification of the eligibility of property
18 because of the existence upon the property of an
19 abandoned building or structure which is not used for
20 economic gain. If the commissioners certify that the
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