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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