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ARC #5266C
Rule-Making Document (ARC)
The Utilities Board hereby proposes to rescind Chapter 9, “Restoration of Agricultural Lands During and After Pipeline Construction,” Iowa Administrative Code, and to adopt a new Chapter 9 with the same title. This rule making is proposed under th...
Section 6A.21 Condemnation of agricultural land — definitions.
2021 Code of Iowa
Except as otherwise provided, for purposes of this chapter and chapter 6B: “Aboveground merchant line” means “merchant line” as defined in section 478.6A, subsection 1, excluding those merchant lines that are underground. “Agricultural land” ...
Tagged topics: agricultural land
Section 456A.38 Lease to beginning farmers program.
2021 Code of Iowa
As used in this section, unless the context otherwise requires: “Agricultural land”, “beginning farmer”, and “farming” mean the same as defined in section 16.58. “Authority” means the same as defined in section 16.1. “Program” means the l...
Rules Implementing Statutes:
Section 314.23 Environmental protection.
2021 Code of Iowa
It is declared to be in the general public welfare of Iowa and a highway purpose that highway maintenance, construction, reconstruction, and repair shall protect and preserve, by not causing unnecessary destruction, the natural or historic heritage of...
Tagged topics: agricultural land, environmental protection, historic preservation, natural preserves, parks, soils, wetlands
Section 314.24 Natural and historic preservation.
2021 Code of Iowa
Cities, counties, and the department shall to the extent practicable preserve and protect the natural and historic heritage of the state in the design, construction, reconstruction, relocation, repair, or maintenance of roads, streets, or highways. De...
Tagged topics: agricultural land, environmental protection, historic preservation, natural preserves, parks, wetlands
Section 335.27 Agricultural land preservation ordinance.
2021 Code of Iowa
If a county adopts an agricultural land preservation ordinance under this chapter which subjects farmland to the same use restrictions provided in section 352.6 for agricultural areas, section 6B.3, subsection 1, paragraph “f”, and sections 3...
Tagged topics: agricultural land, farming
Section 335.28 Agricultural experiences.
2021 Code of Iowa
For purposes of this section, “agricultural experience” includes any agriculture-related activity, as a secondary use in conjunction with agricultural production, on a farm which activity is open to the public with the intended purpose of promotin...
Tagged topics: agricultural land, farming
relating to taking a capital gain deduction for the sale of real property used in a farming business. 2018 Iowa Acts, chapter 1161, section 113 , is amended by striking the section and inserting in lieu thereof the following: SEC. 113. Section 422...
Tagged topics: agricultural land, capital gains, farming, income taxes, internal revenue code, real property, taxation
Chapter 161 (HF768) Iowa finance authority and agricultural development — beginning farmer tax credits
2019 Iowa Acts
relating to agricultural development, by providing for the Iowa finance authority, a beginning farmer tax credit program, fees, and including effective date and retroactive applicability provisions. Section 2.48, subsection 3 , paragraph e, subpar...
Section 511.8A Agricultural land.
2021 Code of Iowa
Agricultural land, as defined in section 9H.1, acquired as provided in section 511.8, subsection 10, paragraph “b”, by a life insurance company or association incorporated by or organized under the laws of this or any other state, shall be sold ...
Tagged topics: agricultural land