Text: SF02309 Text: SF02311 Text: SF02300 - SF02399 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 as 1 13 provided by the county board of supervisors as having at least 1 14 sixty-five percent ground cover by native species, exclusive 1 15 of primary and secondary noxious weeds and that all primary 1 16 and secondary noxious weeds present are controlled to prevent 1 17 the spread of seeds by either wind or water. In the case of 1 18 an open prairie which is or includes a gully area susceptible 1 19 to severe erosion, an approved erosion control plan must 1 20 accompany the application. Upon receipt of the application, 1 21 the commissioners shall certify whether the property is 1 22 eligible to receive the exemption. The commissioners shall 1 23 not withhold certification of the eligibility of property 1 24 because of the existence upon the property of an abandoned 1 25 building or structure which is not used for economic gain. If 1 26 the commissioners certify that the property is eligible, the 1 27 application shall be forwarded to the board of supervisors by 1 28 May 1 of that assessment year with the certification of the 1 29 eligible acreage. An application must be accompanied by an 1 30 affidavit signed by the applicant that if an exemption is 1 31 granted, the property will not be used for economic gain 1 32 during the assessment year in which the exemption is granted. 1 33 The board of supervisors does not have to grant tax 1 34 exemptions under this subsection, grant tax exemptions in the 1 35 aggregate of the maximum acreage which may be granted 2 1 exemptions, or grant a tax exemption for the total acreage for 2 2 which the applicant requested the exemption. Only real 2 3 property in parcels of two acres or more which is recreational 2 4 lakes, forest cover, river and stream, river and stream banks, 2 5 or open prairie and which is utilized for the purposes of 2 6 providing soil erosion control or wildlife habitat or both, 2 7 and which is subject to property tax for the fiscal year for 2 8 which the tax exemption is requested, is eligible for the 2 9 exemption under this subsection. However, in addition to the 2 10 above, in order for a gully area which is susceptible to 2 11 severe erosion to be eligible, there must be an erosion 2 12 control plan for it approved by the commissioners of the soil 2 13 and water conservation district in which it is located. In 2 14 the case of an open prairie, the property shall be inspected 2 15 and certified as provided by the county board of supervisors 2 16 as having at least sixty-five percent ground cover by native 2 17 species, exclusive of primary and secondary noxious weeds and 2 18 that all primary and secondary noxious weeds present are 2 19 controlled to prevent the spread of seeds by either wind or 2 20 water. In the case of an exemption for river and stream or 2 21 river and stream banks, the exemption shall not be granted 2 22 unless there is included in the exemption land located at 2 23 least thirty-three feet from the ordinary high water mark of 2 24 the river and stream or river and stream banks. Property 2 25 shall not be denied an exemption because of the existence upon 2 26 the property of an abandoned building or structure which is 2 27 not used for economic gain. If the real property is located 2 28 within a city, the approval of the governing body must be 2 29 obtained before the real property is eligible for an 2 30 exemption. For purposes of this subsection: 2 31 Sec. 2. Section 427.1, subsection 22, Code Supplement 2 32 2001, is amended by adding the following new unnumbered 2 33 paragraph: 2 34 NEW UNNUMBERED PARAGRAPH. In the case of an open prairie 2 35 that does not receive the certification as provided by the 3 1 county board of supervisors as it relates to the ground cover, 3 2 the applicant shall be notified of the availability of 3 3 resource enhancement and protection fund cost-share moneys and 3 4 soil and conservation technological assistance for 3 5 reestablishing native vegetation. 3 6 Sec. 3. Section 427.1, subsection 24, Code Supplement 3 7 2001, is amended to read as follows: 3 8 24. LAND CERTIFIED AS A WILDLIFE HABITAT. The owner of 3 9 agricultural land may designate not more than two acres of the 3 10 land for use as a wildlife habitat. After inspection, if the 3 11 land meets the standards established by the natural resource 3 12 commission for a wildlife habitat under section 483A.3, and 3 13 the property is inspected and certified as provided by the 3 14 county board of supervisors as having at least sixty-five 3 15 percent ground cover by native species, exclusive of primary 3 16 and secondary noxious weeds and that all primary and secondary 3 17 noxious weeds present are controlled to prevent the spread of 3 18 seeds by either wind or water, the department of natural 3 19 resources shall certify the designated land as a wildlife 3 20 habitat and shall send a copy of the certification to the 3 21 appropriate assessor not later than February 1 of the 3 22 assessment year for which the exemption is requested. The 3 23 department of natural resources may subsequently withdraw 3 24 certification of the designated land if it fails to meet the 3 25 established standards for a wildlife habitat and the ground 3 26 cover requirement and the assessor shall be given written 3 27 notice of the decertification. 3 28 In the case where the property does not receive the 3 29 certification as provided by the county board of supervisors 3 30 as it relates to the ground cover, the owner shall be notified 3 31 of the availability of resource enhancement and protection 3 32 fund cost-share moneys and soil and conservation technological 3 33 assistance for reestablishing native vegetation. 3 34 Sec. 4. APPLICABILITY DATE. This Act applies to 3 35 assessment years beginning on or after January 1, 2003. 4 1 SF 2310 4 2 mg/cc/26
Text: SF02309 Text: SF02311 Text: SF02300 - SF02399 Text: SF Index Bills and Amendments: General Index Bill History: General Index
© 2002 Cornell College and League of Women Voters of Iowa
Comments about this site or page?
webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Wed May 15 03:35:00 CDT 2002
URL: /DOCS/GA/79GA/Legislation/SF/02300/SF02310/020403.html
jhf