House File 2579 - Introduced
HOUSE FILE
BY SWAIM
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act limiting the number of acres that may be placed in forest
2 and fruit=tree reservations in a county and including
3 effective date and applicability date provisions.
4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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PAG LIN
1 1 Section 1. Section 427C.1, Code 2005, is amended to read
1 2 as follows:
1 3 427C.1 TAX EXEMPTION.
1 4 Any person who establishes a forest or fruit=tree
1 5 reservation as provided in this chapter shall be entitled to
1 6 the tax exemption provided by law. However, an application
1 7 for a forest reservation or a fruit=tree reservation shall not
1 8 be accepted by the county if allowing the exemption for that
1 9 reservation would result in the total number of acres in
1 10 reservations being an amount equal to more than twenty percent
1 11 of the number of acres in the entire county.
1 12 Sec. 2. Section 427C.2, Code 2005, is amended to read as
1 13 follows:
1 14 427C.2 RESERVATIONS.
1 15 On any tract of land in the state of Iowa, the owner or
1 16 owners may select a permanent forest reservation or
1 17 reservations, each not less than two acres in continuous area,
1 18 or a fruit=tree reservation or reservations, not less than one
1 19 nor more than ten acres in total area, or both, and upon
1 20 compliance with the provisions of this chapter, and subject to
1 21 the limitation in section 427C.1, such owner or owners shall
1 22 be entitled to the benefits provided by law.
1 23 Sec. 3. Section 427C.3, Code 2005, is amended to read as
1 24 follows:
1 25 427C.3 FOREST RESERVATION.
1 26 A forest reservation shall contain not less than two
1 27 hundred growing forest trees on each acre. If the area
1 28 selected is a forest containing the required number of growing
1 29 forest trees, it shall be accepted as a forest reservation
1 30 under this chapter provided application is made or on file on
1 31 or before February 1 of the exemption year. If any buildings
1 32 are standing on an area selected as a forest reservation under
1 33 this section or a fruit=tree reservation under section 427C.7,
1 34 one acre of that area shall be excluded from the tax
1 35 exemption. However, and the exclusion of that acre shall not
2 1 affect the area's meeting the acreage requirement of section
2 2 427C.2. However, the acre shall not be counted when
2 3 determining the limit in section 427C.1.
2 4 Sec. 4. Section 441.22, Code 2005, is amended to read as
2 5 follows:
2 6 441.22 FOREST AND FRUIT=TREE RESERVATIONS.
2 7 Forest and fruit=tree reservations fulfilling the
2 8 conditions of sections 427C.1 to 427C.13 shall be exempt from
2 9 taxation, subject to the limitation in section 427C.1. In all
2 10 other cases where trees are planted upon any tract of land,
2 11 without regard to area, for forest, fruit, shade, or
2 12 ornamental purposes, or for windbreaks, the assessor shall not
2 13 increase the valuation of the property because of such
2 14 improvements.
2 15 Sec. 5. EFFECTIVE AND APPLICABILITY DATE PROVISIONS. This
2 16 Act, being deemed of immediate importance, takes effect upon
2 17 enactment and applies to applications for a forest or fruit=
2 18 tree reservation filed on or after the effective date of this
2 19 Act. However, if as of the effective date of this Act the
2 20 total number of acres accepted for exemption in a county
2 21 exceeds an amount equal to more than twenty percent of the
2 22 number of acres in the entire county, the county shall not
2 23 cause any reservation which has been accepted for exemption
2 24 prior to the effective date to lose its exemption.
2 25 EXPLANATION
2 26 This bill places a limit on the total number of acres that
2 27 may be placed in forest and fruit=tree reservations. The
2 28 limit is an amount equal to not more that 20 percent of the
2 29 number of acres in the entire county.
2 30 The bill takes effect upon enactment and applies to
2 31 applications for forest and fruit=tree reservations filed on
2 32 or after that date. The bill also provides that those acres
2 33 in reservations on the effective date of the bill shall retain
2 34 their exempt status even if the total number of acres in
2 35 reservations in the county exceeds the 20 percent limitation.
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