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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 6541SC 79
4 22 mg/hk/91
Text: SSB03111 Text: SSB03113 Text: SSB03100 - SSB03199 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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