Text: SSB01193 Text: SSB01195 Text: SSB01100 - SSB01199 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 427.1, subsection 22, unnumbered 1 2 paragraphs 2 and 5, Code 2003, are amended to read as follows: 1 3 Application for this exemption shall be filed with the 1 4 commissioners of the soil and water conservation district in 1 5 which the property is located, not later than February 1 of 1 6 the assessment year, on forms provided by the department of 1 7 revenue and finance. The application shall describe and 1 8 locate the property to be exempted and have attached to it an 1 9 aerial photo of that property on which is outlined the 1 10 boundaries of the property to be exempted. In the case of an 1 11 open prairie, the property shall be inspected and certified as 1 12 provided by the county board of supervisors as having adequate 1 13 ground cover consisting of native species and that all primary 1 14 and secondary noxious weeds present are being controlled to 1 15 prevent the spread of seeds by either wind or water. In the 1 16 case of an open prairie which is or includes a gully area 1 17 susceptible to severe erosion, an approved erosion control 1 18 plan must accompany the application. Upon receipt of the 1 19 application, the commissioners shall certify whether the 1 20 property is eligible to receive the exemption. The 1 21 commissioners shall not withhold certification of the 1 22 eligibility of property because of the existence upon the 1 23 property of an abandoned building or structure which is not 1 24 used for economic gain. If the commissioners certify that the 1 25 property is eligible, the application shall be forwarded to 1 26 the board of supervisors by May 1 of that assessment year with 1 27 the certification of the eligible acreage. An application 1 28 must be accompanied by an affidavit signed by the applicant 1 29 that if an exemption is granted, the property will not be used 1 30 for economic gain during the assessment year in which the 1 31 exemption is granted. 1 32 The board of supervisors does not have to grant tax 1 33 exemptions under this subsection, grant tax exemptions in the 1 34 aggregate of the maximum acreage which may be granted 1 35 exemptions, or grant a tax exemption for the total acreage for 2 1 which the applicant requested the exemption. Only real 2 2 property in parcels of two acres or more which is recreational 2 3 lakes, forest cover, river and stream, river and stream banks, 2 4 or open prairie and which is utilized for the purposes of 2 5 providing soil erosion control or wildlife habitat or both, 2 6 and which is subject to property tax for the fiscal year for 2 7 which the tax exemption is requested, is eligible for the 2 8 exemption under this subsection. However, in addition to the 2 9 above, in order for a gully area which is susceptible to 2 10 severe erosion to be eligible, there must be an erosion 2 11 control plan for it approved by the commissioners of the soil 2 12 and water conservation district in which it is located. In 2 13 the case of an open prairie, the property shall be inspected 2 14 and certified as provided by the county board of supervisors 2 15 as having adequate ground cover consisting of native species 2 16 and that all primary and secondary noxious weeds present are 2 17 being controlled to prevent the spread of seeds by either wind 2 18 or water. In the case of an exemption for river and stream or 2 19 river and stream banks, the exemption shall not be granted 2 20 unless there is included in the exemption land located at 2 21 least thirty-three feet from the ordinary high water mark of 2 22 the river and stream or river and stream banks. Property 2 23 shall not be denied an exemption because of the existence upon 2 24 the property of an abandoned building or structure which is 2 25 not used for economic gain. If the real property is located 2 26 within a city, the approval of the governing body must be 2 27 obtained before the real property is eligible for an 2 28 exemption. For purposes of this subsection: 2 29 Sec. 2. Section 427.1, subsection 22, Code 2003, is 2 30 amended by adding the following new unnumbered paragraph: 2 31 NEW UNNUMBERED PARAGRAPH. In the case of an open prairie 2 32 that does not receive the certification as provided by the 2 33 county board of supervisors as it relates to the ground cover, 2 34 the applicant shall be notified of the availability of 2 35 resource enhancement and protection fund cost-share moneys and 3 1 soil and conservation technological assistance for 3 2 reestablishing native vegetation. 3 3 Sec. 3. Section 427.1, subsection 24, Code 2003, is 3 4 amended to read as follows: 3 5 24. LAND CERTIFIED AS A WILDLIFE HABITAT. The owner of 3 6 agricultural land may designate not more than two acres of the 3 7 land for use as a wildlife habitat. After inspection, if the 3 8 land meets the standards established by the natural resource 3 9 commission for a wildlife habitat under section 483A.3, and 3 10 after the property is inspected and certified as provided by 3 11 the county board of supervisors as having adequate ground 3 12 cover consisting of native species and that all primary and 3 13 secondary noxious weeds present are being controlled to 3 14 prevent the spread of seeds by either wind or water, the 3 15 department of natural resources shall certify the designated 3 16 land as a wildlife habitat and shall send a copy of the 3 17 certification to the appropriate assessor not later than 3 18 February 1 of the assessment year for which the exemption is 3 19 requested. The department of natural resources may 3 20 subsequently withdraw certification of the designated land if 3 21 it fails to meet the established standards for a wildlife 3 22 habitat and the ground cover requirement and the assessor 3 23 shall be given written notice of the decertification. 3 24 In the case where the property does not receive the 3 25 certification as provided by the county board of supervisors 3 26 as it relates to the ground cover, the owner shall be notified 3 27 of the availability of resource enhancement and protection 3 28 fund cost-share moneys and soil and conservation technological 3 29 assistance for reestablishing native vegetation. 3 30 Sec. 4. APPLICABILITY DATE. This Act applies to 3 31 assessment years beginning on or after January 1, 2004. 3 32 EXPLANATION 3 33 This bill requires that before property which is an open 3 34 prairie or wildlife habitat receives a property tax exemption, 3 35 the county board of supervisors must provide for certification 4 1 that the property has adequate ground cover consisting of 4 2 native species and that all primary and secondary noxious 4 3 weeds are being controlled to prevent the spread of seeds by 4 4 wind or water. The bill also provides that if the property 4 5 does not receive such certification, that the owner be told of 4 6 the availability of resource enhancement and protection fund 4 7 cost-share moneys and technological assistance for 4 8 reestablishing native vegetation. 4 9 The bill applies to assessment years beginning on or after 4 10 January 1, 2004. 4 11 LSB 2140SC 80 4 12 mg/cl/14
Text: SSB01193 Text: SSB01195 Text: SSB01100 - SSB01199 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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