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Senate File 2208

Partial Bill History

Bill Introduced: S.J. 312
Committee Report Issued: S.J. 318
Complete Bill History

Bill Text

PAG LIN
  1  1    Section 1.  Section 427.1, subsection 19, unnumbered
  1  2 paragraph 8, Code Supplement 2001, is amended to read as
  1  3 follows:
  1  4    For the purposes of this subsection, "pollution-control
  1  5 property" means personal property or property that is
  1  6 improvements an improvement to real property, or any portion
  1  7 thereof, used of the property, if the property is used
  1  8 primarily to control or abate air or water pollution of any
  1  9 air or water of in this state or used primarily to enhance the
  1 10 air or water quality of any air or water of in this state and
  1 11 "recycling.  "Recycling property" means personal property or
  1 12 property that is improvements an improvement to real property,
  1 13 or any portion of the property, if the property is used
  1 14 primarily in the manufacturing process and resulting results
  1 15 directly in the conversion of waste plastic, wastepaper
  1 16 products, or waste paperboard, into new raw materials or
  1 17 products composed primarily of recycled material.  In the
  1 18 event such the property shall also serve other purposes has
  1 19 another purpose or uses use of productive benefit to the owner
  1 20 of the property, only such portion of the assessed valuation
  1 21 thereof of the property as may reasonably be calculated to be
  1 22 necessary for and devoted to the control or abatement of
  1 23 pollution, to the enhancement of the air or water quality of
  1 24 the air or water of in this state, or for recycling shall be
  1 25 exempt from taxation under this subsection.  "Pollution-
  1 26 "control property" includes personal or real property that is
  1 27 part of an animal feeding operation structure as defined in
  1 28 section 455B.161, if the agricultural land where the structure
  1 29 is located is eligible for a family farm tax credit as
  1 30 provided in chapter 425A.  Otherwise, "pollution-control
  1 31 property" does not include personal or real property that is
  1 32 part of an animal feeding operation structure associated with
  1 33 a confinement feeding operation if the department of natural
  1 34 resources must issue a permit prior to the construction of the
  1 35 animal feeding operation structure pursuant to section
  2  1 455B.200A.  The exemption calculated for pollution-control
  2  2 property that is part of an animal feeding operation structure
  2  3 and that is located on agricultural land eligible for the
  2  4 family farm tax credit is limited to the first one hundred
  2  5 thousand dollars in assessed value.  
  2  6                           EXPLANATION
  2  7    Code section 427.1 provides for a list of classes of
  2  8 property that are not subject to property tax.  This bill
  2  9 amends the tax exemption for "pollution-control property" that
  2 10 is used to control or abate air or water pollution or
  2 11 alternatively to enhance air or water quality.
  2 12    The bill provides that pollution-control property includes
  2 13 that part of an animal feeding operation structure that is
  2 14 eligible for a family farm tax credit as provided in Code
  2 15 chapter 425A.  Otherwise, it does not include property that is
  2 16 part of such a structure associated with a confinement feeding
  2 17 operation required to obtain a construction permit by the
  2 18 department of natural resources.  The exemption calculated for
  2 19 pollution-control property eligible for the family farm tax
  2 20 credit is limited to the first $100,000 in assessed value.
  2 21 According to that Code section and departmental rule (567 IAC
  2 22 65.7), an animal feeding operation structure associated with a
  2 23 confinement feeding operation must be constructed pursuant to
  2 24 a permit if the structure is an aerobic structure, anaerobic
  2 25 lagoon, or earthen manure storage basin; the confinement
  2 26 feeding operation uses a formed manure storage structure and
  2 27 has an animal weight capacity of 625,000 pounds or more for
  2 28 animals other than bovine or 1,600,000 pounds or more for
  2 29 bovine; the confinement feeding operation structure provides
  2 30 for the storage of manure exclusively in a dry form and has an
  2 31 animal weight capacity of 1,250,000 pounds or more for animals
  2 32 other than bovine or 4,000,000 pounds or more for bovine; or
  2 33 the confinement feeding operation uses an egg washwater
  2 34 storage structure.  Code section 455B.200A provides a specific
  2 35 exception for a small animal feeding operation (having an
  3  1 animal weight capacity of 200,000 pounds or less for animals
  3  2 other than bovine, or 400,000 pounds or less for bovine).  
  3  3 LSB 6596SV 79
  3  4 da/cls/14

Text: SF02207                           Text: SF02209
Text: SF02200 - SF02299                 Text: SF Index
Bills and Amendments: General Index     Bill History: General Index

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