Text: SF02203 Text: SF02205 Text: SF02200 - SF02299 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 427.1, subsection 22, unnumbered 1 2 paragraphs 2 and 5, Code Supplement 2001, are amended to read 1 3 as follows: 1 4 Application for this exemption shall be filed with the 1 5 commissioners of the soil and water conservation district in 1 6 which the property is located, not later than February 1 of 1 7 the assessment year, on forms provided by the department of 1 8 revenue and finance. The application shall describe and 1 9 locate the property to be exempted and have attached to it an 1 10 aerial photo of that property on which is outlined the 1 11 boundaries of the property to be exempted. In the case of an 1 12 open prairie, the property shall be inspected and certified by 1 13 the soil conservation division of the department of 1 14 agriculture and land stewardship as having at least sixty-five 1 15 percent ground cover by native species, exclusive of primary 1 16 and secondary noxious weeds and that all primary and secondary 1 17 noxious weeds present are controlled to prevent the spread of 1 18 seeds by either wind or water. In the case of an open prairie 1 19 which is or includes a gully area susceptible to severe 1 20 erosion, an approved erosion control plan must accompany the 1 21 application. Upon receipt of the application, the 1 22 commissioners shall certify whether the property is eligible 1 23 to receive the exemption. The commissioners shall not 1 24 withhold certification of the eligibility of property because 1 25 of the existence upon the property of an abandoned building or 1 26 structure which is not used for economic gain. If the 1 27 commissioners certify that the property is eligible, the 1 28 application shall be forwarded to the board of supervisors by 1 29 May 1 of that assessment year with the certification of the 1 30 eligible acreage. An application must be accompanied by an 1 31 affidavit signed by the applicant that if an exemption is 1 32 granted, the property will not be used for economic gain 1 33 during the assessment year in which the exemption is granted. 1 34 The board of supervisors does not have to grant tax 1 35 exemptions under this subsection, grant tax exemptions in the 2 1 aggregate of the maximum acreage which may be granted 2 2 exemptions, or grant a tax exemption for the total acreage for 2 3 which the applicant requested the exemption. Only real 2 4 property in parcels of two acres or more which is recreational 2 5 lakes, forest cover, river and stream, river and stream banks, 2 6 or open prairie and which is utilized for the purposes of 2 7 providing soil erosion control or wildlife habitat or both, 2 8 and which is subject to property tax for the fiscal year for 2 9 which the tax exemption is requested, is eligible for the 2 10 exemption under this subsection. However, in addition to the 2 11 above, in order for a gully area which is susceptible to 2 12 severe erosion to be eligible, there must be an erosion 2 13 control plan for it approved by the commissioners of the soil 2 14 and water conservation district in which it is located. In 2 15 the case of an open prairie, the property shall be inspected 2 16 and certified by the soil conservation division of the 2 17 department of agriculture and land stewardship as having at 2 18 least sixty-five percent ground cover by native species, 2 19 exclusive of primary and secondary noxious weeds and that all 2 20 primary and secondary noxious weeds present are controlled to 2 21 prevent the spread of seeds by either wind or water. In the 2 22 case of an exemption for river and stream or river and stream 2 23 banks, the exemption shall not be granted unless there is 2 24 included in the exemption land located at least thirty-three 2 25 feet from the ordinary high water mark of the river and stream 2 26 or river and stream banks. Property shall not be denied an 2 27 exemption because of the existence upon the property of an 2 28 abandoned building or structure which is not used for economic 2 29 gain. If the real property is located within a city, the 2 30 approval of the governing body must be obtained before the 2 31 real property is eligible for an exemption. For purposes of 2 32 this subsection: 2 33 Sec. 2. Section 427.1, subsection 22, Code Supplement 2 34 2001, is amended by adding the following new unnumbered 2 35 paragraph: 3 1 NEW UNNUMBERED PARAGRAPH. In the case of an open prairie 3 2 that does not receive the certification from the soil 3 3 conservation division of the department of agriculture and 3 4 land stewardship as it relates to the ground cover, the 3 5 applicant shall be notified of the availability of resource 3 6 enhancement and protection fund cost-share moneys and soil and 3 7 conservation technological assistance for reestablishing 3 8 native vegetation. 3 9 Sec. 3. Section 427.1, subsection 24, Code Supplement 3 10 2001, is amended to read as follows: 3 11 24. LAND CERTIFIED AS A WILDLIFE HABITAT. The owner of 3 12 agricultural land may designate not more than two acres of the 3 13 land for use as a wildlife habitat. After inspection, if the 3 14 land meets the standards established by the natural resource 3 15 commission for a wildlife habitat under section 483A.3, and 3 16 the property is inspected and certified by the soil 3 17 conservation division of the department of agriculture and 3 18 land stewardship as having at least sixty-five percent ground 3 19 cover by native species, exclusive of primary and secondary 3 20 noxious weeds and that all primary and secondary noxious weeds 3 21 present are controlled to prevent the spread of seeds by 3 22 either wind or water, the department of natural resources 3 23 shall certify the designated land as a wildlife habitat and 3 24 shall send a copy of the certification to the appropriate 3 25 assessor not later than February 1 of the assessment year for 3 26 which the exemption is requested. The department of natural 3 27 resources may subsequently withdraw certification of the 3 28 designated land if it fails to meet the established standards 3 29 for a wildlife habitat and the ground cover requirement and 3 30 the assessor shall be given written notice of the 3 31 decertification. 3 32 In the case where the property does not receive the 3 33 certification from the soil conservation division of the 3 34 department of agriculture and land stewardship as it relates 3 35 to the ground cover, the owner shall be notified of the 4 1 availability of resource enhancement and protection fund cost- 4 2 share moneys and soil and conservation technological 4 3 assistance for reestablishing native vegetation. 4 4 Sec. 4. APPLICABILITY DATE. This Act applies to 4 5 assessment years beginning on or after January 1, 2003. 4 6 EXPLANATION 4 7 This bill requires that before property which is an open 4 8 prairie or wildlife habitat receives a property tax exemption, 4 9 the soil conservation division of the department of 4 10 agriculture and land stewardship must certify that the 4 11 property has ground cover that is 65 percent native species, 4 12 exclusive of primary and secondary noxious weeds and that all 4 13 primary and secondary noxious weeds are controlled to prevent 4 14 the spread of seeds by wind or water. The bill also provides 4 15 that if the property does not receive such certification, that 4 16 the owner be told of the availability of resource enhancement 4 17 and protection fund cost-share moneys and technological 4 18 assistance for reestablishing native vegetation. 4 19 The bill applies to assessment years beginning on or after 4 20 January 1, 2003. 4 21 LSB 6541SV 79 4 22 mg/hk/91
Text: SF02203 Text: SF02205 Text: SF02200 - SF02299 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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