House Journal: Page 1537: Monday, April 17, 2000
21 property is eligible, the application shall be
22 forwarded to the board of supervisors by May 1 of that
23 assessment year with the certification of the eligible
24 acreage. An application must be accompanied by an
25 affidavit signed by the applicant that if an exemption
26 is granted, the property will not be used for economic
27 gain during the assessment year in which the exemption
28 is granted.
29 Sec. 24. Section 427.1, subsection 30, Code
30 Supplement 1999, is amended to read as follows:
31 30. MOBILE HOME PARK STORM SHELTER. A structure
32 constructed as a storm shelter at a mobile home park
33 as defined in section 435.1. An application for this
34 exemption shall be filed with the assessing authority
35 not later than April fifteenth February 1 of the first
36 year for which the exemption is requested, on forms
37 provided by the department of revenue and finance.
38 The application shall describe and locate the storm
39 shelter to be exempted. If the storm shelter
40 structure is used exclusively as a storm shelter, all
41 of the structure's assessed value shall be exempt from
42 taxation. If the storm shelter structure is not used
43 exclusively as a storm shelter, the storm shelter
44 structure shall be assessed for taxation at seventy-
45 five percent of its value as commercial property.
46 Sec. 25. Section 427.16, subsection 2, Code 1999,
47 is amended to read as follows:
48 2. Application for the exemption shall be filed
49 with the assessor, not later than March 1 February 1
50 of the assessment year, on forms provided by the
Page 13
1 department of revenue and finance. The exemption
2 application shall include an approved application for
3 certified substantial rehabilitation from the state
4 historic preservation officer and documentation of
5 additional property tax relief or financial assistance
6 currently allowed for the real property. Upon receipt
7 of the application, the assessor shall certify whether
8 or not the property is eligible to receive the
9 exemption and shall forward the application to the
10 board.
11 Sec. 26. Section 427C.3, Code 1999, is amended to
12 read as follows:
13 427C.3 FOREST RESERVATION.
14 A forest reservation shall contain not less than
15 two hundred growing forest trees on each acre. If the
16 area selected is a forest containing the required
17 number of growing forest trees, it shall be accepted
18 as a forest reservation under this chapter provided
19 application is made or on file on or before April 15
© 2000 Cornell College and
League of Women Voters of Iowa
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