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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