Text: SF00443 Text: SF00445 Text: SF00400 - SF00499 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 SENATE FILE 444 1 2 AN ACT 1 3 RELATING TO THE REQUIREMENTS FOR RECEIVING A PROPERTY TAX 1 4 EXEMPTION FOR OPEN PRAIRIES AND WILDLIFE HABITATS AND 1 5 INCLUDING AN APPLICABILITY DATE PROVISION. 1 6 1 7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 1 8 1 9 Section 1. Section 427.1, subsection 22, unnumbered 1 10 paragraphs 2 and 5, Code 2003, are amended to read as follows: 1 11 Application for this exemption shall be filed with the 1 12 commissioners of the soil and water conservation district in 1 13 which the property is located, not later than February 1 of 1 14 the assessment year, on forms provided by the department of 1 15 revenue and finance. The application shall describe and 1 16 locate the property to be exempted and have attached to it an 1 17 aerial photo of that property on which is outlined the 1 18 boundaries of the property to be exempted. In the case of an 1 19 open prairie that has been restored or reestablished, the 1 20 property shall be inspected and certified as provided by the 1 21 county board of supervisors as having adequate ground cover 1 22 consisting of native species and that all primary and 1 23 secondary noxious weeds present are being controlled to 1 24 prevent the spread of seeds by either wind or water. In the 1 25 case of an open prairie which is or includes a gully area 1 26 susceptible to severe erosion, an approved erosion control 1 27 plan must accompany the application. Upon receipt of the 1 28 application, the commissioners shall certify whether the 1 29 property is eligible to receive the exemption. The 1 30 commissioners shall not withhold certification of the 1 31 eligibility of property because of the existence upon the 1 32 property of an abandoned building or structure which is not 1 33 used for economic gain. If the commissioners certify that the 1 34 property is eligible, the application shall be forwarded to 1 35 the board of supervisors by May 1 of that assessment year with 2 1 the certification of the eligible acreage. An application 2 2 must be accompanied by an affidavit signed by the applicant 2 3 that if an exemption is granted, the property will not be used 2 4 for economic gain during the assessment year in which the 2 5 exemption is granted. 2 6 The board of supervisors does not have to grant tax 2 7 exemptions under this subsection, grant tax exemptions in the 2 8 aggregate of the maximum acreage which may be granted 2 9 exemptions, or grant a tax exemption for the total acreage for 2 10 which the applicant requested the exemption. Only real 2 11 property in parcels of two acres or more which is recreational 2 12 lakes, forest cover, river and stream, river and stream banks, 2 13 or open prairie and which is utilized for the purposes of 2 14 providing soil erosion control or wildlife habitat or both, 2 15 and which is subject to property tax for the fiscal year for 2 16 which the tax exemption is requested, is eligible for the 2 17 exemption under this subsection. However, in addition to the 2 18 above, in order for a gully area which is susceptible to 2 19 severe erosion to be eligible, there must be an erosion 2 20 control plan for it approved by the commissioners of the soil 2 21 and water conservation district in which it is located. In 2 22 the case of an open prairie that has been restored or 2 23 reestablished, the property shall be inspected and certified 2 24 as provided by the county board of supervisors as having 2 25 adequate ground cover consisting of native species and that 2 26 all primary and secondary noxious weeds present are being 2 27 controlled to prevent the spread of seeds by either wind or 2 28 water. In the case of an exemption for river and stream or 2 29 river and stream banks, the exemption shall not be granted 2 30 unless there is included in the exemption land located at 2 31 least thirty-three feet from the ordinary high water mark of 2 32 the river and stream or river and stream banks. Property 2 33 shall not be denied an exemption because of the existence upon 2 34 the property of an abandoned building or structure which is 2 35 not used for economic gain. If the real property is located 3 1 within a city, the approval of the governing body must be 3 2 obtained before the real property is eligible for an 3 3 exemption. For purposes of this subsection: 3 4 Sec. 2. Section 427.1, subsection 22, Code 2003, is 3 5 amended by adding the following new unnumbered paragraph: 3 6 NEW UNNUMBERED PARAGRAPH. In the case of an open prairie 3 7 that has been restored or reestablished and that does not 3 8 receive the certification as provided by the county board of 3 9 supervisors as it relates to the ground cover, the applicant 3 10 shall be notified of the availability of resource enhancement 3 11 and protection fund cost-share moneys and soil and 3 12 conservation technological assistance for reestablishing 3 13 native vegetation. 3 14 Sec. 3. Section 427.1, subsection 24, Code 2003, is 3 15 amended to read as follows: 3 16 24. LAND CERTIFIED AS A WILDLIFE HABITAT. The owner of 3 17 agricultural land may designate not more than two acres of the 3 18 land for use as a wildlife habitat. After inspection, if the 3 19 land meets the standards established by the natural resource 3 20 commission for a wildlife habitat under section 483A.3, and, 3 21 in the case of a wildlife habitat that has been restored or 3 22 reestablished, is inspected and certified as provided by the 3 23 county board of supervisors as having adequate ground cover 3 24 consisting of native species and that all primary and 3 25 secondary noxious weeds present are being controlled to 3 26 prevent the spread of seeds by either wind or water, the 3 27 department of natural resources shall certify the designated 3 28 land as a wildlife habitat and shall send a copy of the 3 29 certification to the appropriate assessor not later than 3 30 February 1 of the assessment year for which the exemption is 3 31 requested. The department of natural resources may 3 32 subsequently withdraw certification of the designated land if 3 33 it fails to meet the established standards for a wildlife 3 34 habitat and the ground cover requirement and the assessor 3 35 shall be given written notice of the decertification. 4 1 In the case where the property is a restored or 4 2 reestablished wildlife habitat and does not receive the 4 3 certification as provided by the county board of supervisors 4 4 as it relates to the ground cover, the owner shall be notified 4 5 of the availability of resource enhancement and protection 4 6 fund cost-share moneys and soil and conservation technological 4 7 assistance for reestablishing native vegetation. 4 8 Sec. 4. APPLICABILITY DATE. This Act applies to 4 9 assessment years beginning on or after January 1, 2004. 4 10 4 11 4 12 4 13 MARY E. KRAMER 4 14 President of the Senate 4 15 4 16 4 17 4 18 CHRISTOPHER C. RANTS 4 19 Speaker of the House 4 20 4 21 I hereby certify that this bill originated in the Senate and 4 22 is known as Senate File 444, Eightieth General Assembly. 4 23 4 24 4 25 4 26 MICHAEL E. MARSHALL 4 27 Secretary of the Senate 4 28 Approved , 2003 4 29 4 30 4 31 4 32 THOMAS J. VILSACK 4 33 Governor
Text: SF00443 Text: SF00445 Text: SF00400 - SF00499 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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