Text: SF00512 Text: SF00514 Text: SF00500 - SF00599 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 427.1, Code 2001, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 20A. CONSERVATION BUFFER STRIPS. A
1 4 conservation buffer strip as provided in this subsection.
1 5 a. As used in this subsection, "conservation buffer strip"
1 6 means a riparian buffer of grass or other permanent
1 7 vegetation.
1 8 b. In order to qualify for a conservation buffer strip
1 9 property tax exemption under this subsection, an owner must
1 10 establish a conservation buffer strip that meets all of the
1 11 following requirements:
1 12 (1) It must border a major water source as defined in
1 13 section 455B.204. This subsection applies only if the
1 14 conservation buffer strip exists on each side of the major
1 15 water source, unless the owner applying for the tax exemption
1 16 does not own the real property adjoining each side of the
1 17 major water source. In any event, the conservation buffer
1 18 strip must border the major water source for at least eight
1 19 feet.
1 20 (2) It must be located outside an incorporated city.
1 21 (3) It must be established in a manner and maintained in a
1 22 condition that effectively mitigates the effects of
1 23 concentrated runoff on surface water quality, according to a
1 24 determination by the soil and water conservation district
1 25 commissioners of the county in which the conservation buffer
1 26 strip is located. In making its determination, the
1 27 commissioners may consider relevant requirements used to
1 28 determine eligibility in the conservation buffer strip program
1 29 as provided in section 466.4.
1 30 c. A person owning real property that qualifies for a
1 31 conservation buffer strip property tax exemption under this
1 32 subsection shall apply to the county assessor for the
1 33 exemption each year before the first of July. The application
1 34 shall be made on forms prescribed by the department of revenue
1 35 and finance. The application shall be accompanied by a
2 1 statement by the commissioners of the soil and water
2 2 conservation district where the conservation buffer strip is
2 3 located containing a determination that the conservation
2 4 buffer strip is established in a manner or maintained in a
2 5 condition that effectively mitigates the effects of
2 6 concentrated runoff on surface water quality. The county
2 7 assessor shall annually review each application for the
2 8 conservation buffer strip property tax exemption and submit
2 9 it, with the statement by the soil and water conservation
2 10 district commissioners, to the board of supervisors for
2 11 approval or denial. An applicant for a property tax exemption
2 12 under this subsection may appeal the decision of the board of
2 13 supervisors to the district court.
2 14 d. The cost of providing a conservation buffer strip
2 15 property tax exemption shall be fully funded by the state. A
2 16 conservation buffer strip fund is created within the state
2 17 treasury. There is appropriated annually from the general
2 18 fund of the state to the department of revenue and finance to
2 19 be credited to the fund, an amount sufficient to implement
2 20 this subsection. The department shall adopt rules required
2 21 for a county to apply to receive reimbursement under this
2 22 subsection and the manner in which reimbursement shall be
2 23 made.
2 24 EXPLANATION
2 25 This bill amends Code section 427.1, that provides for
2 26 property tax exemptions, by adding a new exception for the
2 27 establishment or maintenance of a conservation buffer strip.
2 28 The bill provides that the conservation buffer strip is a
2 29 riparian buffer of grass or other permanent vegetation that is
2 30 used to mitigate the effects of concentrated runoff on surface
2 31 water quality. The bill provides that a person owning real
2 32 property that qualifies for the tax exemption must apply to
2 33 the county assessor for the exemption each year before the
2 34 first of July. The application must be accompanied by a
2 35 statement by the commissioners of the soil and water
3 1 conservation district where the buffer is located containing a
3 2 determination that the buffer strip effectively mitigates the
3 3 effects of concentrated runoff on surface water quality.
3 4 The bill provides that the cost of providing the tax
3 5 exemption shall be fully funded by the state. The bill
3 6 establishes a fund and a standing unlimited appropriation
3 7 required to fund the exemption.
3 8 LSB 2998XS 79
3 9 da/cls/14
Text: SF00512 Text: SF00514 Text: SF00500 - SF00599 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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