House Amendment 1761 PAG LIN 1 1 Amend Senate File 478, as amended, passed, and 1 2 reprinted by the Senate, as follows: 1 3 #1. Page 93, by inserting after line 17 the 1 4 following: 1 5 <DIVISION 1 6 METHANE GAS CONVERSION PROPERTY 1 7 Sec. . Section 427.1, subsection 29, paragraph 1 8 a, Code 2009, is amended to read as follows: 1 9 a. For purposes of this subsection, "methane gas 1 10 conversion property" means personal property, real 1 11 property, and improvements to real property, and 1 12 machinery, equipment, and computers assessed as real 1 13 property pursuant to section 427A.1, subsection 1, 1 14 paragraphs "e" and "j", used in an operationconnected 1 15 with, or in conjunction with, a publicly owned 1 16 sanitary landfillto decompose waste and convert the 1 17 waste to gas, to collect methane gas or other gases 1 18 produced as a by=product of waste decomposition and to 1 19 convert the gas to energy, or to collect wastethat 1 20 would otherwise be collected by, or deposited with, a 1 21 publicly owned sanitary landfillin order to decompose 1 22 the waste to produce methane gas or other gases and to 1 23 convert the gas to energy.However, property used to 1 24 decompose the waste and convert the waste to gas is 1 25 not eligible for this exemption.1 26 Sec. . Section 427.1, subsection 29, Code 2009, 1 27 is amended by adding the following new paragraph: 1 28 NEW PARAGRAPH. d. With respect to methane gas 1 29 conversion property other than that used in an 1 30 operation connected with, or in conjunction with, a 1 31 publicly owned sanitary landfill, the exemption 1 32 pursuant to this subsection shall be limited to 1 33 property originally placed in operation on or after 1 34 January 1, 2008, and on or before December 31, 2012, 1 35 and shall be available for the ten=year period 1 36 following the date the property was originally placed 1 37 in operation. 1 38 Sec. . Section 437A.6, subsection 1, paragraph 1 39 d, Code 2009, is amended to read as follows: 1 40 d. Methane gas conversion property subject to 1 41 section 427.1, subsection 29, to the extent the 1 42 property is used in connection with, or in conjunction 1 43 with, a publicly owned sanitary landfill or used to 1 44 collect waste that would otherwise be collected by, or 1 45 deposited with, a publicly owned sanitary landfill. 1 46 Sec. . IMPLEMENTATION. Section 25B.7 does not 1 47 apply to the property tax exemption amended in this 1 48 division of this Act. 1 49 Sec. . EFFECTIVE AND APPLICABILITY DATES. This 1 50 division of this Act, being deemed of immediate 2 1 importance, takes effect upon enactment and applies 2 2 retroactively to assessment years beginning on or 2 3 after January 1, 2008. Notwithstanding section 427.1, 2 4 subsection 29, paragraph "c", claims for exemption for 2 5 the 2008 and 2009 assessment years shall be filed with 2 6 the appropriate assessing authority on or before June 2 7 30, 2009.> 2 8 #2. By renumbering as necessary. 2 9 2 10 2 11 2 12 ISENHART of Dubuque 2 13 SF 478.333 83 2 14 tm/sc/24663 -1-