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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 or subdivided, residential or
1 12 commercial building construction begins, or a building permit
1 13 for residential or commercial construction is issued,
1 14 whichever is the earliest.
1 15 Sec. 2. NEW SECTION. 428B.2 CONSERVATION AND LAND
1 16 PRESERVATION TAX – PENALTY AND LIEN.
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 or residential use on or after the effective date
1 20 of this Act. The rate of tax is based upon the corn
1 21 suitability rating of each acre of the agricultural land which
1 22 is converted. If the corn suitability rating of the acre is
1 23 less than fifty, no tax is imposed on that acre. If the corn
1 24 suitability rating of the acre is fifty or higher, the tax is
1 25 fifty dollars plus one dollar for each whole rating unit in
1 26 excess of fifty. If an area is less than one acre in size,
1 27 the tax on the area shall be a portion of the tax on the acre
1 28 based upon the proportion that the size of the area bears to
1 29 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 or residential use occurs.
1 34 The tax along with a declaration of conversion form shall be
1 35 filed with the treasurer of the county in which the land is
2 1 located. The tax received by the treasurer under this
2 2 paragraph shall be deposited in the general fund of the county
2 3 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 month in which occurs the anniversary date
2 7 of conversion of the acre or portion of the acre of the
2 8 agricultural land to a commercial or residential use. The
2 9 amount of the tax on each acre is equal to the amount computed
2 10 for each acre or portion of an acre under subsection 1,
2 11 paragraph "a". The conservation and land preservation tax
2 12 shall continue to be due and payable on each acre or portion
2 13 of an acre until the acre or portion of the acre is
2 14 reconverted to an agricultural use. For the year in which the
2 15 acre or portion of an acre is reconverted to an agricultural
2 16 use, the conservation and land preservation tax shall be
2 17 prorated for the year based upon the number of months,
2 18 counting a portion of a month as a full month, the land was
2 19 not used for an agricultural use.
2 20 b. The conservation and land preservation taxes due and
2 21 payable as provided in paragraph "a" shall be paid to the
2 22 treasurer of the county in which the land is located along
2 23 with the declaration of conversion form. The tax revenues
2 24 received by the treasurer of each county shall be remitted
2 25 quarterly to the treasurer of state.
2 26 3. The conservation and land preservation tax is
2 27 delinquent if not paid by the due date specified in subsection
2 28 1 or 2, as applicable. Interest shall be assessed against the
2 29 delinquent conservation and land preservation tax at a rate of
2 30 one and one-half percent per month until paid, counting a
2 31 fraction of a month as a whole month.
2 32 4. The county treasurer shall keep records and make
2 33 reports with respect to the conservation and land preservation
2 34 tax as the director of revenue and finance prescribes.
2 35 5. The conservation and land preservation tax due and
3 1 payable on any acre or portion of an acre is a lien on the
3 2 acre or portion of an acre against all persons.
3 3 Sec. 3. NEW SECTION. 428B.3 TAX REVENUES – USE.
3 4 Conservation and land preservation tax revenues received
3 5 from the counties by the treasurer of state pursuant to
3 6 section 428B.2, subsection 2, shall be deposited into a land
3 7 preservation fund. Notwithstanding section 12C.7, interest
3 8 earned on moneys in the fund shall be credited to the land
3 9 preservation fund. Moneys in the fund shall be appropriated
3 10 by the general assembly only for the purpose of preserving or
3 11 conserving farmland in the state, including funding of
3 12 conservation programs administered by the soil conservation
3 13 division of the department of agriculture and land
3 14 stewardship.
3 15 Sec. 4. NEW SECTION. 428B.4 LIABILITY FOR TAX.
3 16 Any person who owns or has an ownership interest in land,
3 17 tenement, or realty by a deed, writing, or instrument subject
3 18 to the tax imposed by this chapter shall be liable for such
3 19 tax, including state and local government entities.
3 20 Sec. 5. NEW SECTION. 428B.5 FORMS PROVIDED BY DIRECTOR
3 21 OF REVENUE AND FINANCE.
3 22 The director of revenue and finance shall prescribe the
3 23 form of the declaration of conversion and shall include an
3 24 appropriate place for the inclusion of special facts and
3 25 circumstances relating to the corn suitability rating. The
3 26 director shall provide an adequate number of the declaration
3 27 of conversion forms to each county treasurer in the state.
3 28 Sec. 6. NEW SECTION. 428B.6 PENALTY FOR FAILURE TO PAY.
3 29 Any person liable for the tax imposed by this chapter who
3 30 knowingly fails to comply with this chapter relating to the
3 31 payment of the conservation and land preservation tax is
3 32 guilty of a simple misdemeanor. In addition, a penalty equal
3 33 to fifty percent of the amount of the tax is assessed.
3 34 Sec. 7. NEW SECTION. 428B.7 PENALTY FOR FALSE
3 35 INFORMATION.
4 1 Any person who willfully enters false information on the
4 2 declaration of value as it relates to corn suitability rating
4 3 is guilty of a simple misdemeanor.
4 4 Sec. 8. NEW SECTION. 428B.8 ENFORCEMENT.
4 5 The director of revenue and finance shall enforce the
4 6 provisions of this chapter and may adopt rules pursuant to
4 7 chapter 17A for their detailed and efficient administration.
4 8 Sec. 9. NEW SECTION. 428B.9 NONAPPLICABILITY.
4 9 This chapter shall not apply with respect to any property
4 10 where the use of the property may not under the Constitution
4 11 of this state or under the laws or Constitution of the United
4 12 States be made the subject of taxation by this state.
4 13 EXPLANATION
4 14 This bill imposes a conservation and land preservation tax
4 15 on the owner, including state and local government entities,
4 16 for the conversion of agricultural property to a commercial or
4 17 residential use. The tax is imposed as of the date the
4 18 conversion takes place and is payable annually until such time
4 19 as the land is reconverted to an agricultural use. The amount
4 20 of the tax is based upon the corn suitability rating (CSR) of
4 21 each acre of agricultural land converted. If the CSR is 50 or
4 22 less, no tax is imposed. If the CSR is more than 50, the tax
4 23 equals $50 plus $1 for each CSR rating unit above 50. The tax
4 24 is prorated if the land is less than an acre, or is later
4 25 subdivided or converted.
4 26 The original tax is due and payable by the end of the month
4 27 following the month in which the date of conversion takes
4 28 place. This tax is payable to the county treasurer to be used
4 29 to defray costs of the county's administration. The
4 30 subsequent years' taxes are due and payable by the end of the
4 31 month following the month in which the anniversary date
4 32 occurs. This tax is payable to the county treasurer who
4 33 remits the revenue to the state treasurer. The moneys from
4 34 the tax are to be appropriated by the general assembly only
4 35 for purposes of preserving or conserving Iowa farmland,
5 1 including funding of conservation programs.
5 2 LSB 1413XS 79
5 3 mg/pj/5
Text: SF00021 Text: SF00023 Text: SF00000 - SF00099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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