House File 684 - Introduced HOUSE FILE 684 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO HF 240) A BILL FOR An Act relating to the property tax exemptions for cemetery 1 associations. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 2105HV (4) 84 md/sc

H.F. 684 Section 1. Section 427.1, subsection 6, Code 2011, is 1 amended to read as follows: 2 6. Property of cemetery associations. 3 a. Burial grounds, mausoleums, buildings , and equipment 4 owned and operated by cemetery associations and used 5 exclusively for the maintenance and care of the cemeteries 6 devoted to interment of human bodies and human remains. The 7 exemption granted by this subsection shall not apply to any 8 property used for the practice of mortuary science. 9 b. Agricultural land owned by a cemetery association and 10 leased to another person for agricultural use if the revenues 11 resulting from the lease are used by the cemetery association 12 exclusively for the maintenance and care of cemeteries owned 13 by the cemetery association and devoted to interment of human 14 bodies and human remains. 15 EXPLANATION 16 This bill provides that the property tax exemption granted 17 to certain property owned and operated by cemetery associations 18 also applies to certain agricultural land owned by a cemetery 19 association and leased to another person if the revenues 20 resulting from the lease are used by the cemetery association 21 exclusively for the maintenance and care of the cemetery 22 association’s cemeteries. 23 -1- LSB 2105HV (4) 84 md/sc 1/ 1