Text: HF02583 Text: HF02585 Text: HF02500 - HF02599 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 HOUSE FILE 2584
1 2
1 3 AN ACT
1 4 RELATING TO ASSESSMENT OF CERTAIN VINEYARDS FOR PURPOSES OF
1 5 PROPERTY TAXATION AND PROVIDING A RETROACTIVE APPLICABILITY
1 6 DATE.
1 7
1 8 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 9
1 10 Section 1. Section 441.21, Code Supplement 2001, is
1 11 amended by adding the following new subsection:
1 12 NEW SUBSECTION. 12. Beginning with valuations established
1 13 on or after January 1, 2002, as used in this section,
1 14 "agricultural property" includes the real estate of a vineyard
1 15 and buildings used in connection with the vineyard, including
1 16 any building used for processing wine if such building is
1 17 located on the same parcel as the vineyard.
1 18 Sec. 2. RETROACTIVE APPLICABILITY DATE. This Act applies
1 19 retroactively to assessment years beginning on or after
1 20 January 1, 2002.
1 21
1 22
1 23
1 24 BRENT SIEGRIST
1 25 Speaker of the House
1 26
1 27
1 28
1 29 MARY E. KRAMER
1 30 President of the Senate
1 31
1 32 I hereby certify that this bill originated in the House and
1 33 is known as House File 2584, Seventy-ninth General Assembly.
1 34
1 35
2 1
2 2 MARGARET THOMSON
2 3 Chief Clerk of the House
2 4 Approved , 2002
2 5
2 6
2 7
2 8 THOMAS J. VILSACK
2 9 Governor
Text: HF02583 Text: HF02585 Text: HF02500 - HF02599 Text: HF Index Bills and Amendments: General Index Bill History: General Index
© 2002 Cornell College and League of Women Voters of Iowa
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