The family farm tax credit fund is created in the office of the treasurer of state. There shall be transferred annually to the fund the first ten million dollars of the amount annually appropriated to the agricultural land credit fund, provided in section 426.1. Any balance in the fund on June 30 shall revert to the general fund.
90 Acts, ch 1250, §10; 93 Acts, ch 180, §10
Referred to in § 425A.6, 426.1
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