16.82  Tax credit certificates — availability.
  1.  The amount of tax credits that may be issued to support the beginning farmer tax credit program shall not in the aggregate exceed twelve million dollars in any year. Of the aggregate amount, eight million dollars is allocated to support the agricultural assets transfer tax credit as provided in section 16.80 and four million dollars is allocated to support the custom farming contract tax credit as provided in section 16.81. However, the authority’s board of directors may at any time during the year adjust the allocation by adopting a resolution.
  2.  The authority shall issue tax certificates to support a beginning farmer tax credit on a first-come, first-served basis.
2014 Acts, ch 1080, §62, 78
For future repeal of this section effective January 1, 2018, see 
2014 Acts, ch 1080, §120, 125