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
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Text: SF02309 Text: SF02311 Text: SF02300 - SF02399 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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