Text: HF02179 Text: HF02181 Text: HF02100 - HF02199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 441.21, Code Supplement 2001, is
1 2 amended by adding the following new subsection:
1 3 NEW SUBSECTION. 12. Beginning with valuations established
1 4 on or after January 1, 2003, animal feeding operation
1 5 structures, as defined in section 455B.161, which are required
1 6 to obtain permits pursuant to section 455B.200A, shall be
1 7 valued as commercial property and shall be assessed at the
1 8 same percentage of actual value as is all other commercial
1 9 property.
1 10 Sec. 2. APPLICABILITY. This Act applies to assessment
1 11 years beginning on or after January 1, 2003.
1 12 EXPLANATION
1 13 This bill provides that animal feeding operation structures
1 14 that are required to obtain permits from the department of
1 15 natural resources for the construction or expansion of animal
1 16 feeding operation structures are to be assessed as commercial
1 17 property instead of agricultural property for property tax
1 18 purposes.
1 19 The bill applies to assessment years beginning on or after
1 20 January 1, 2003.
1 21 LSB 5732HH 79
1 22 mg/sh/8
Text: HF02179 Text: HF02181 Text: HF02100 - HF02199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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