Text: HF00071 Text: HF00073 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 441.21, Code 2003, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 13. Beginning with valuations established
1 4 on or after January 1, 2004, animal feeding operation
1 5 structures, as defined in section 459.102, for which permits
1 6 are required to be obtained pursuant to section 459.303, shall
1 7 be valued as commercial property and shall be assessed at the
1 8 same percentage of actual value as is all other commercial
1 9 property.
1 10 Sec. 2. APPLICABILITY. This Act applies to assessment
1 11 years beginning on or after January 1, 2004.
1 12 EXPLANATION
1 13 This bill provides that animal feeding operation structures
1 14 for which construction permits are required to be obtained
1 15 from the department of natural resources are to be assessed as
1 16 commercial property instead of agricultural property for
1 17 property tax purposes.
1 18 The bill applies to assessment years beginning on or after
1 19 January 1, 2004.
1 20 LSB 1487HH 80
1 21 mg/sh/8
Text: HF00071 Text: HF00073 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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