Text: SSB03101                          Text: SSB03103
Text: SSB03100 - SSB03199               Text: SSB Index
Bills and Amendments: General Index     Bill History: General Index

Senate Study Bill 3102

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" does not include personal or real property
  1 27 that is part of an animal feeding operation structure
  1 28 associated with a confinement feeding operation if the
  1 29 department of natural resources must issue a permit prior to
  1 30 the construction of the animal feeding operation structure
  1 31 pursuant to section 455B.200A.  
  1 32                           EXPLANATION
  1 33    Code section 427.1 provides for a list of classes of
  1 34 property that are not subject to property tax.  This bill
  1 35 amends the tax exemption for "pollution-control property" that
  2  1 is used to control or abate air or water pollution or
  2  2 alternatively to enhance air or water quality.
  2  3    The bill provides that pollution-control property does not
  2  4 include personal or real property that is part of an animal
  2  5 feeding operation structure associated with a confinement
  2  6 feeding operation if the department of natural resources must
  2  7 issue a permit for the construction of the structure pursuant
  2  8 to Code section 455B.200A.  According to that Code section and
  2  9 departmental rule (567 IAC 65.7), an animal feeding operation
  2 10 structure associated with a confinement feeding operation must
  2 11 be constructed pursuant to a permit if the structure is an
  2 12 aerobic structure, anaerobic lagoon, or earthen manure storage
  2 13 basin; the confinement feeding operation uses a formed manure
  2 14 storage structure and has an animal weight capacity of 625,000
  2 15 pounds or more for animals other than bovine or 1,600,000
  2 16 pounds or more for bovine; the confinement feeding operation
  2 17 structure provides for the storage of manure exclusively in a
  2 18 dry form and has an animal weight capacity of 1,250,000 pounds
  2 19 or more for animals other than bovine or 4,000,000 pounds or
  2 20 more for bovine; or the confinement feeding operation uses an
  2 21 egg washwater storage structure.  Code section 455B.200A
  2 22 provides a specific exception for a small animal feeding
  2 23 operation (having an animal weight capacity of 200,000 pounds
  2 24 or less for animals other than bovine, or 400,000 pounds or
  2 25 less for bovine).  
  2 26 LSB 6596SC 79
  2 27 da/cls/14
     

Text: SSB03101                          Text: SSB03103
Text: SSB03100 - SSB03199               Text: SSB Index
Bills and Amendments: General Index     Bill History: General Index

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