House
File
2672
S-5194
Amend
House
File
2672,
as
passed
by
the
House,
as
follows:
1
1.
By
striking
page
1,
line
1,
through
page
2,
line
1.
2
2.
Page
2,
lines
21
and
22,
by
striking
<
and
subject
to
3
section
427C.14,
>
4
3.
By
striking
page
3,
line
32,
through
page
4,
line
25,
and
5
inserting:
6
<
Sec.
___.
NEW
SECTION
.
427C.14
Program
fee.
7
1.
Beginning
January
1,
2025,
each
acre
of
forest
and
8
fruit-tree
reservation
that
is
exempt
from
tax
pursuant
to
this
9
chapter
shall
be
subject
to
a
fee
to
be
paid
no
later
than
10
September
1
of
each
year
to
the
county
treasurer
of
the
county
11
where
the
forest
or
fruit-tree
reservation
is
located
to
be
12
deposited
into
the
county
general
fund.
13
2.
Fee
rates
shall
be
in
the
following
amounts:
14
a.
Subject
to
paragraph
“c”
,
for
forest
and
fruit-tree
15
reservations
located
in
the
county
where
the
owner
of
the
16
forest
or
fruit-tree
reservation
maintains
a
homestead
for
17
purposes
of
chapter
425,
two
dollars
per
acre.
18
b.
Subject
to
paragraph
“c”
,
for
forest
and
fruit-tree
19
reservations
located
in
a
county
that
is
contiguous
to
the
20
county
where
the
owner
of
the
forest
or
fruit-tree
reservation
21
maintains
a
homestead
for
purposes
of
chapter
425,
three
22
dollars
per
acre.
23
c.
(1)
For
forest
and
fruit-tree
reservations
not
described
24
by
paragraph
“a”
or
“b”
,
and
forest
and
fruit-tree
reservations
25
located
inside
the
corporate
limits
of
a
city,
a
rate
per
acre
26
equal
to
the
product
of
the
average
property
taxes
due
per
acre
27
of
agricultural
property
in
the
county
with
the
most
acres
28
of
land
subject
to
an
exemption
under
this
chapter
for
the
29
assessment
year
used
to
calculate
the
taxes
due
and
payable
30
in
that
fiscal
year
multiplied
by
the
quotient
of
thirteen
31
divided
by
the
average
corn
suitability
rating
for
agricultural
32
property
located
in
the
county
with
the
most
acres
of
property
33
subject
to
an
exemption
under
this
chapter.
34
(2)
The
department
of
management
shall
make
all
35
-1-
HF
2672.4329
(3)
90
dg/jh
1/
2
#1.
#2.
#3.
calculations
necessary
to
determine
the
fee
rate
in
1
subparagraph
(1)
and
transmit
the
rate
to
each
county
treasurer
2
no
later
than
July
1
of
each
year.
>
3
4.
Title
page,
by
striking
lines
1
through
3
and
inserting
4
<
An
Act
establishing
forest
and
fruit-tree
reservation
program
5
fees.
>
6
5.
By
renumbering
as
necessary.
7
______________________________
COMMITTEE
ON
WAYS
AND
MEANS
DAN
DAWSON,
CHAIRPERSON
-2-
HF
2672.4329
(3)
90
dg/jh
2/
2
#4.
#5.