General Assembly: 82 (2008 Regular GA) - Chapter 1118 - Solid waste disposal — miscellaneous changes


Published: 2008-04-25

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.

417 LAWS OF THE EIGHTY-SECOND G.A., 2008 SESSION CH. 1118

CH. 1118CH. 1118

CHAPTER 1118 SOLID WASTE DISPOSAL — MISCELLANEOUS CHANGES

S.F. 2276

AN ACT relating to the disposal of solid waste by changing permitting requirements and up- dating and clarifying existing provisions.

Be It Enacted by the General Assembly of the State of Iowa:

Section 1. Section 455B.301, Code 2007, is amended to read as follows: 455B.301 DEFINITIONS. As used in this part 1 of division IV, unless the context clearly indicates a contrary intent: 1. “Actual cost” means the operational, remedial and emergency action, closure, postclo-

sure, and monitoring costs of a sanitary disposal project for the lifetime of the project. 2. “Beneficial use” means a specific utilization of a solid by-product as a resource that con-

stitutes reuse rather thandisposal, does not adversely affect humanhealth or theenvironment, and is approved by the department. 2. 3. “Beverage” means wine as defined in section 123.3, subsection 37, alcoholic liquor as

defined in section 123.3, subsection 5, beer as defined in section 123.3, subsection 7,wine cool- er or drink, tea, potable water, soda water and similar carbonated soft drinks, mineral water, fruit juice, vegetable juice, or fruit or vegetable drinks, which are intended for human con- sumption. 3. 4. “Beverage container” means a sealed glass, plastic, or metal bottle, can, jar, or carton

containing a beverage. 4. 5. “Biodegradable” means degradable through a process by which fungi or bacteria se-

crete enzymes to convert a complex molecular structure to simple gasses and organic com- pounds. 5. 6. “Closure” means actions that will prevent, mitigate, or minimize the threat to public

health and the environment posed by a closed sanitary landfill, including but not limited to ap- plication of final cover, grading and seeding of final cover, installation of an adequatemonitor- ing system, and construction of ground and surface water diversion structures, if necessary. 6. 7. “Closure plan” means the plan which specifies the methods and schedule by which an

operator will complete or cease disposal operations of a sanitary disposal project, prepare the area for long-term care, and make the area suitable for other uses. 7. 8. “Degradable” means capable of decomposing by biodegradation, photodegradation,

or chemical process into harmless component parts after exposure to natural elements for not more than three hundred sixty-five days. 8. 9. “Financial assurance instrument” means an instrument submitted by an applicant to

ensure the operator’s financial capability to provide reasonable and necessary response dur- ing remedial responses. a. The instrument shall be sufficient to ensure adequate response the lifetime of the project

and for the thirty years following closure, and to provide for the closure of the facility and post- closure care required by rules adopted by the commission in the event that the operator fails to correctly perform closure and postclosure care requirements pursuant to section 455B.304, subsection 6. b. The instrument shall be sufficient to ensure the proper closure and postclosure care of

the project, and corrective action, if necessary, in the event the operator fails to correctly per- form those requirements. c. The form instrument may include the provide for one or more of the following: (1) The establishment of a secured trust fund,. (2) The use of a cash or surety bond, or the. (3) The obtaining of insurance.

418LAWS OF THE EIGHTY-SECOND G.A., 2008 SESSIONCH. 1118

(4) The satisfaction of a corporate financial test. (5) The satisfaction of a local government financial test. (6) The obtaining of a corporate guarantee. (7) The obtaining of a local government guarantee. (8) The use of a local government dedicated fund. (9) The obtaining of an irrevocable letter of credit. 8A. 10. “Incinerator” means any enclosed device using controlled flame combustion that

does notmeet the criteria for classification as a boiler and is not listed as an industrial furnace. “Incinerator” does not include thermal oxidizers used for the treatment of gas emissions. 9. 11. “Leachate” means fluid that has percolated through solid waste and which contains

contaminants consisting of dissolved or suspended materials, chemicals, or microbial waste products from the solid waste. 10. 12. “Lifetime of the project” means the projected period of years that a landfill will re-

ceivewaste, from the timeof openinguntil closure, basedon the volumeofwaste tobe received projected at the time of submittal of the initial project plan and the calculated refuse capacity of the landfill based upon the design of the project. 11. 13. “Manufacturer” means a person who by labor, art, or skill transforms rawmaterial

into a finished product or article of trade. 12. 14. “Photodegradable” means degradable through a process in which ultraviolet radi-

ation in sunlight causes a chemical change in a material. 13. 15. “Postclosure” and “postclosure care” mean the time and actions taken for the care,

maintenance, andmonitoring of a sanitary disposal project after closure thatwill prevent,mit- igate, orminimize the threat to public health, safety, andwelfare and the threat to the environ- ment posed by the closed facility. 14. 16. “Postclosure plan” means the plan which specifies the methods and schedule by

which the operator will perform the necessary monitoring and care for the area after closure of a sanitary disposal project. 15. 17. “Private agency” means a private agency as defined in section 28E.2. 16. 18. “Public agency” means a public agency as defined in section 28E.2. 17. 19. “Resource recovery system” means the recovery and separation of ferrous metals

and nonferrous metals and glass and aluminum and the preparation and burning of solid waste as fuel for the production of electricity. 20. “Rubble” means dirt, stone, brick, or similar inorganic materials used for beneficial fill,

landscaping, excavation, or grading at places other than a sanitary disposal project. “Rubble” includes asphalt waste only as long as it is not used in contact with water in a floodplain. For purposes of this chapter, “rubble” does not mean gypsum or gypsumwallboard, coal combus- tion residue, foundry sand, or other industrial process wastes unless those wastes are ap- proved by the department. 18. 21. “Sanitary disposal project” means all facilities and appurtenances including all real

and personal property connected with such facilities, which are acquired, purchased, con- structed, reconstructed, equipped, improved, extended, maintained, or operated to facilitate the final disposition of solid waste without creating a significant hazard to the public health or safety, and which are approved by the executive director. 19. 22. “Sanitary landfill” means a sanitary disposal project where solid waste is buried be-

tween layers of earth. 20. 23. “Solid waste” means garbage, refuse, rubbish, and other similar discarded solid or

semisolidmaterials, including but not limited to suchmaterials resulting from industrial, com- mercial, agricultural, and domestic activities. Solid wastemay include vehicles, as defined by section 321.1, subsection 90. However, this division does not prohibit the use of dirt, stone, brick, or similar inorganic material for fill, landscaping, excavation or grading at places other than This definition does not prohibit the use of rubble at places other than a sanitary disposal project. Solid waste “Solid waste” does not include hazardous waste as defined in section 455B.411 or source, any of the following: a. Hazardous waste regulated under the federal Resource Conservation and Recovery Act,

42 U.S.C. § 6921-6934.

419 LAWS OF THE EIGHTY-SECOND G.A., 2008 SESSION CH. 1118

b. Hazardous waste as defined in section 455B.411, except to the extent that rules allowing for the disposal of specific wastes have been adopted by the commission. c. Source, special nuclear, or by-product material as defined in the Atomic Energy Act of

1954, as amended to January 1, 1979, or petroleum. d. Petroleumcontaminated soilwhich that hasbeen remediated to acceptable state or feder-

al standards.

Sec. 2. Section 455B.304, subsections 2, 11, and 17, Code 2007, are amended to read as fol- lows: 2. The commission shall adopt rules that allow the use of wet or dry sludge from publicly

owned treatmentworks for land application. A sale ofwet or dry sludge for thepurpose of land application shall be accompanied by a written agreement signed by both parties which con- tains a general analysis of the contents of the sludge. The heavy metal content of the sludge shall not exceed that allowed by rules of the commission. An owner of a publicly owned treat- mentworkswhich sellswet or dry sludge is not subject to any action by the purchaser to recov- er damages for harm topersonor property caused by sludge that is delivered pursuant to a sale unless it is a result of a violation of the written agreement or if the heavy metal content of the sludge exceeds that allowed by rules of the commission. Nothing in this section shall provide immunity to any person from action by the department pursuant to section 455B.307. The rules adoptedunder this subsection shall begenerally consistentwith those rules of thedepart- ment existing on January 1, 1982, regarding the land application of municipal sewage sludge except that they may provide for different methods of application for wet sludge and dry sludge. 11. By July 1, 1990, a A sanitary landfill disposal project operating with a permit shall have

a trained, tested, and certified operator. A certification program shall be devised or approved by rule of the department The department shall adopt by rule a certification program. 17. The commission shall adopt rules to establish a special waste authorization program.

For purposes of this subsection, “special waste”means any industrial process waste, pollution control waste, or toxic waste which presents a threat to human health or the environment or a waste with inherent properties which make the disposal of the waste in a sanitary landfill difficult to manage. Special waste does not include domestic, office, commercial, medical, or industrial waste that does not require special handling or limitations on its disposal. Special waste does not includehazardouswasteswhich are regulatedunder the federal ResourceCon- servation and Recovery Act, 42 U.S.C. § 6921-6934, or hazardous wastes as defined in section 455B.411, subsection 3 nor does it include hazardouswaste as defined in section 455B.411, ex- cept to the extent that the commission has adopted rules allowing the disposal of certain wastes.

Sec. 3. Section 455B.304, Code 2007, is amended by adding the following new subsection: NEW SUBSECTION. 19. The commission shall adopt rules for determining when the uti-

lization of a solid by-product, including energy recovery, constitutes beneficial use rather than the disposal of solid waste. Materials approved for beneficial use at a sanitary landfill shall be exempt from the tonnage fee imposed by section 455B.310 to the extent authorized by rule or permit.

Sec. 4. Section 455B.305, Code 2007, is amended to read as follows: 455B.305 ISSUANCE OR RENEWAL OF PERMITS BY DIRECTOR. 1. The director shall issue, revoke, suspend, modify, or deny permits for the construction

and operation of sanitary disposal projects. a. A permit shall be issued by the director or, at the director’s direction, by a local board of

health, for each sanitary disposal project operated in this state. The permit shall be issued in the name of the city or county or, where applicable, in the name of the public or private agency operating the project. Permits issued pursuant to this section are in addition to any other li- censes, permits, or variances authorized or required by law, including but not limited to chap- ter 335.

420LAWS OF THE EIGHTY-SECOND G.A., 2008 SESSIONCH. 1118

b. Each sanitary disposal project shall be inspected annually periodically by the department or a local board of health. The permits issued pursuant to this section are in addition to any other licenses, permits or variances authorized or required by law, including, but not limited to, chapter 335. c. A permit may be suspended or revoked by the director if a sanitary disposal project is

foundnot tomeet the requirements of part 1 or the rules issuedunder adopted pursuant to part 1. The suspension or revocation of a permit may be appealed to the department. 2. Beginning July 1, 1988, the director shall not issue a permit for the construction or opera-

tion of a new sanitary disposal project unless the permit applicant, in conjunctionwith all local governments using the sanitary disposal project, has filed a plan as required by section 455B.306. For those sections for which the department has not developed rules, the permit shall contain conditions and a schedule for meeting all applicable requirements of section 455B.306. 3. Beginning July 1, 1988, the director shall not renew or reissue a permit which had been

initially issued prior to that date for a sanitary disposal project, unless the permit applicant, in conjunction with all local governments using the sanitary disposal project, has filed a plan as required by section 455B.306. For those sections for which the department has not devel- oped rules, the permit shall contain conditions and a schedule for meeting all applicable re- quirements of section 455B.306. 4. Beginning July 1, 1994, the director shall not renew or reissue a permit which had been

initially issued or renewed prior to that date for a sanitary disposal project, unless and until the permit applicant, in conjunction with all local governments using the sanitary disposal project, documents that steps are being taken to begin implementing the plan filed pursuant to section 455B.306. For those sections for which the department has not developed rules, the permit shall contain conditions and a schedule for meeting all applicable requirements of sec- tion 455B.306. However, a permit may be issued for the construction and operation of a new sanitary disposal project in accordance with subsection 2. 5. Beginning July 1, 1997, the director shall not renew or reissue a permit which had been

renewed or reissued prior to that date for a sanitary landfill, unless and until the permit appli- cant, in conjunction with all local governments using the landfill, documents that alternative methods of solid waste disposal other than use of a sanitary landfill have been implemented as set forth in the plan filed pursuant to section 455B.306. However, the director may issue a permit for the construction and operation of a new sanitary landfill in accordance with sub- section 2 and a permit may be renewed or reissued for a sanitary landfill which had received an initial permit but the permit had not been previously renewed or reissued prior to July 1, 1997 in accordance with subsection 3. After July 1, 1997, however, no new landfill permits shall be issued unless the applicant, in

conjunction with all local governments which will use the landfill, certifies that the landfill is needed as a part of an alternative disposalmethod, or unless the applicant provides documen- tationwhich satisfies the director that alternatives have been studied and arenot either techni- cally or economically feasible. The decision of the director is subject to review by the commis- sion at its next meeting. 6. Beginning July 1, 1992, the director shall not issue a permit for a sanitary landfill unless

the sanitary landfill is equipped with a leachate control system. Beginning July 1, 1994, the director shall not renew or reissue a permit for an existing sanitary landfill unless the sanitary landfill is equipped with a leachate control system. During the period from July 1, 1992, through June 30, 1994, the director may require an existing sanitary landfill to install a leach- ate control system if leachate from the sanitary landfill is adversely impacting thepublic health or safety or the environment. During the period from July 1, 1992, through June 30, 1994, the director shall require anexisting sanitary landfill to install a leachate control system if the sani- tary landfill hasnot submitted a completed hydrogeological plan to the department. Thedirec- tormay exempt a permit applicant from these requirements if the director determines that cer- tain conditions regarding, but not limited to, existing physical conditions, topography, soil, geology, and climate, are such that a leachate control system is unnecessary. The directormay

421 LAWS OF THE EIGHTY-SECOND G.A., 2008 SESSION CH. 1118

exempt a permit applicant from the requirements of this subsection if the permittee certifies that a risk assessment of the site indicates that a current or potential threat to environmental health does not exist such that an exposed individual has no greater than a one in one million risk of developing cancer and for noncarcinogens ahazard indexof less thanone. Thedirector shall use the United States environmental protection agency’s risk assessment guidance for the superfund as a basis for determining whether to grant the exemption. The exemption in this subsection shall apply only to sanitary landfill cells in existence prior to July 1, 1992, or the vertical expansion above a cell in which waste was deposited prior to July 1, 1992. A sani- tary landfill permittee desiring an exemption shall apply to the director and certify a comple- tion date for a risk assessment study by December 1, 1994. If an exemption is not granted, or if the risk assessment study concludes that a leachate control system is required, a permittee shall certify a completiondate and increments of progress for the installationof a leachate con- trol system. The department shall retain the discretion to approve or disapprove a risk assess- ment studyor aproposedcompletiondateunder this subsection. If a schedule for a risk assess- ment study or the installation of a leachate control system is approved by the department and satisfactory progress is being made toward completion of the study or the installation of the leachate control system, the permittee shall not be subject to penalties for failure to meet the requirements of this subsection. 2. The director shall not issue or renew a permit for a municipal solid waste landfill unless

the permit applicant, in conjunction with all local governments using the landfill, has docu- mented its implementation of solid waste disposal methods other than final disposal in a sani- tary landfill. 3. The director shall not issue or renew a permit for a sanitary landfill unless the landfill is

equipped with a leachate control system. 7. 4. The director shall not issue or renew a permit for a transfer station operating as part

of an agreement between two planning areas pursuant to section 455B.306, subsection 2, until unless the applicant, in conjunctionwith all local governments using the transfer station, doc- uments that alternative methods of solid waste disposal other than final disposal in a sanitary landfill have been implemented as set forth in the plan filed pursuant to section 455B.306 has documented its implementation of solid waste disposal methods other than final disposal in a sanitary landfill.

Sec. 5. Section455B.306, subsections 1and2,CodeSupplement 2007, are amended to read as follows: 1. A city, county, andaor private agencyoperating, or planning to operate, amunicipal solid

waste sanitary disposal project shall file with the director one of two types of comprehensive plans detailing the method by which the city, county, or private agency will comply with this part 1. The first type is a comprehensive plan in which solid waste is disposed of in a sanitary landfill within the planning area. The second type is a comprehensive plan in which all solid waste is consolidated at, and transported from, a transfer station for disposal at a sanitary landfill in another comprehensive planning area or state. a. All cities and counties shall also file with the director a comprehensive plan detailing the

method by which the city or county will comply with the requirements of section 455B.302 to establish and implement a comprehensive solid waste reduction program for its residents. b. For the purposes of this section, a A public agency managing the waste stream for cities

or counties pursuant to chapter 28E, shall file one comprehensive plan on behalf of its mem- bers, which. Filing of a comprehensive plan constitutes full compliance by the public agency’s members with the filing requirements of this section. c. If both apublic agencymanaging thewaste stream for a city or countypursuant to chapter

28E, and one or more of the public agency’s member cities or counties file a comprehensive plan under this subsection, the director shall, following notice to the agency, make a determi- nation that any plan filed by a member city or county is compatible with the comprehensive plan of the chapter 28E public agency. If the director determines that the comprehensive plan of a city city’s or county county’s comprehensive plan is not compatible with the comprehen-

422LAWS OF THE EIGHTY-SECOND G.A., 2008 SESSIONCH. 1118

sive plan of a chapter 28E public agency, as defined in chapter 28E, the director shall require the city or county to provide justification for the approval of the comprehensive plan based upon the following factors: the innovative nature of the comprehensive plan, the urgency of the plan’s implementation, or other any unique features of the city’s or county’s comprehen- sive plan of the city or county, and that, andwhether the plan otherwise complieswith the pro- visions of this chapter. d. This subsection does not prevent the director from approving pilot projects which other-

wise comply with the provisions of this chapter. e. The director shall review each comprehensive plan submitted and may reject, suggest

modification, or approve the proposed plan. The director shall aid in the development of com- prehensive plans for compliance with this part. The director shall make available to a city, county, and private agency appropriate cities, counties, and private agencies the forms appro- priate for the submission of comprehensive plans, and the director may hold hearings for the purpose of implementing this part. f. The director, and any governmental agencieswith primary responsibility for the develop-

ment and conservation of energy resources, shall provide research and assistance, when cities and counties operating, or planning to operate, sanitary disposal projects request aid in plan- ning and implementing resource recovery systems. g. A comprehensive plan filed by a private agency operating, or planning to operate, a sani-

tary disposal project required pursuant to by section 455B.302 shall be developed in coopera- tion and consultation with the city or county responsible to provide for the establishment and operation of for establishing and operating a sanitary disposal project. h. A The director shall review a completed plan for the control and treatment of leachate,

submitted to meet the requirements of section 455B.305 455B.306, subsection 6, shall be re- viewed by the director, and the director 7, paragraph “b”, and shall reject the plan, suggest modifications, or approve the completed plan it within six months of submittal of the plan the time the planwas submitted. If no action is taken the director has not acted on the planwithin the six-month period those six months, the plan shall be considered approved. However, the director, upon a request to renew or reissue a previously issued permit may require updating of the plan at the time of renewal or reissuance of a previously issued permit that the plan be updated. 2. A planning area that closes all of the municipal solid waste sanitary landfills located in

the planning area and chooses instead to use amunicipal solidwaste sanitary landfill in anoth- er planning area that may choose to retain its autonomy as long as the sanitary landfill in the other planning area complies with all the requirements under subtitle D of the federal Re- source Conservation and Recovery Act, with of this chapter, and all solid waste generated within the planning area being closing its landfills is consolidated at, and transported from, a permitted transfer station,may elect to retain autonomy as a planning area and. For purpos- es of this subsection, a planning area closing its own landfills that chooses to retain its autono- my shall not be required to join the planning area where the that contains the landfill being used it is using for final disposal of its solid waste is located. a. If a planning area makes the election under chooses to retain autonomy pursuant to this

subsection, the planning area receiving the solid waste from the planning area making the election sending it shall not be required to include the planning area making the election in a sending planning area in its comprehensive plan provided that no services other than the ac- ceptance of solid waste for disposal are shared between the two planning areas other than the acceptance of solid waste for disposal at a sanitary landfill. The A planning area receiving the solid waste shall only be responsible for the permitting, planning, andwaste reduction and di- version programs in the planning area receiving the solid waste within that planning area. b. If the department determines that solid waste cannot reasonably be consolidated and

transported fromaparticular transfer station, thedepartmentmayestablish permit conditions to address the transport and disposal of the solid waste. An electionmay bemade A planning area sending solidwaste for disposal in another planning areamay retain autonomyunder this

423 LAWS OF THE EIGHTY-SECOND G.A., 2008 SESSION CH. 1118

subsection only if the two both comprehensive planning areas enter into an agreement pursu- ant to chapter 28E that includes, at a minimum, all of the following: a. (1) A detailed methodology of the manner in which solid waste will be tracked and re-

ported between the two planning areas. b. (2) Adetailedmethodologyof themanner inwhich the receiving sanitary landfillwill col-

lect, remit, and report tonnage fees, pursuant to section 455B.310, paid by the planning area that is transporting the solid waste. The methodology shall include both the remittances of tonnage fees to the state and the retained tonnage fees.

Sec. 6. Section 455B.306, subsection 7, paragraph b, Code Supplement 2007, is amended to read as follows: b. A plan for the control and treatment of leachate, including financial considerations pro-

posed in meeting the costs of control and treatment in order to meet the requirements of sec- tion 455B.305, subsection 6 3.

Sec. 7. Section 455B.306, subsections 9 and 12, Code Supplement 2007, are amended to read as follows: 9. In addition to the comprehensive plan filed pursuant to subsection 1, a person operating,

or proposing to operate, a sanitary disposal project shall provide a financial assurance instru- ment to the department prior to the initial approval of a permit or prior to the renewal of a per- mit for an existing or expanding facility beginning July 1, 1988. a. The financial assurance instrument shall meet all requirements adopted by rule by the

commission, and shall not be canceled, revoked, disbursed, released, or allowed to terminate without the approval of the department. Following the cessation of operation or the closure of a sanitary disposal project, neither the guarantor nor the operator shall cancel, revoke, or disburse the financial assurance instrument or allow the instrument to terminate until the op- erator is released from closure, postclosure, and monitoring responsibilities. b. The operator of a sanitary landfill shall maintain closure, and postclosure accounts. The

commission shall adopt by rule the amounts to be contributed to the accounts based upon the amount of solid waste received by the facility. The accounts established shall be specific to the facility. (1) Money in the accounts shall not be assigned for the benefit of creditors with the excep-

tion of the state. (2) Money in an account shall not be used to pay any final judgment against a licensee aris-

ing out of the ownership or operation of the site during its active life or after closure. (3) Conditions under which the department may gain access to the accounts and circum-

stances under which the accounts may be released to the operator after closure and postclo- sure responsibilities have been met, shall be established by the commission. c. The commission shall adopt by rule the minimum amounts of financial responsibility for

sanitary disposal projects. d. Financial assurance instruments may include instruments such as cash or surety bond,

a letter of credit, a secured trust fund, or a corporate guarantee any of the instruments de- scribed in section 455B.301, subsection 9. e. The annual financial statement submitted to the department pursuant to subsection 7,

paragraph “c”, shall include the current amounts established in each of the accounts and the projected amounts to be deposited in the accounts in the following year. 12. This section shall not apply to a sanitary landfill project owned by an electric generating

facility andused exclusively for the disposal of coal combustion residue. Notwithstanding sec- tion 455B.301, subsection 8, a utility under this subsection may demonstrate financial assur- ance through the use of a secured trust fund, a cash or surety bond, a corporate financial test as provided by the department, the obtaining of an irrevocable letter of credit, or an alternative methodasprovidedby thedepartment. Autility under this subsectionmaydemonstrate finan- cial assurance by any of the instruments described in section 455B.301, subsection 9, or by an

424LAWS OF THE EIGHTY-SECOND G.A., 2008 SESSIONCH. 1118

alternative method acceptable to the department. The financial assurance instrument sub- mitted must ensure the facility’s financial capability to provide reasonable and necessary re- sponse during the lifetime of the project and for a specified period of time following closure as required by rules adopted by the commission.

Approved April 25, 2008

_________________________

CH. 1119CH. 1119

CHAPTER 1119 TRUSTS, ESTATES, AND CONSERVATORSHIPS —

INTERESTS, RIGHTS, FIDUCIARIES, AND TAXATION

S.F. 2350

ANACT relating to trusts and estates including the administration of small estates, and includ- ing retroactive and other applicability provisions.

Be It Enacted by the General Assembly of the State of Iowa:

Section 1. Section 12.71, subsection 8, Code 2007, is amended to read as follows: 8. Bonds issued under the provisions of this section are declared to be issued for a general

public and governmental purpose and all bonds issuedunder this section shall be exempt from taxation by the state of Iowa and the interest on the bonds shall be exempt from the state in- come tax and the state inheritance and estate tax.

Sec. 2. Section 12.81, subsection 8, Code 2007, is amended to read as follows: 8. Bonds issued under the provisions of this section are declared to be issued for a general

public and governmental purpose and all bonds issuedunder this section shall be exempt from taxation by the state of Iowa and the interest on the bonds shall be exempt from the state in- come tax and the state inheritance and estate tax.

Sec. 3. Section 12.91, subsection 9, Code Supplement 2007, is amended to read as follows: 9. Bonds issued under the provisions of this section are declared to be issued for a general

public and governmental purpose and all bonds issuedunder this section shall be exempt from taxation by the state of Iowa and the interest on the bonds shall be exempt from the state in- come tax and the state inheritance and estate tax.

Sec. 4. Section 16.177, subsection 8, Code 2007, is amended to read as follows: 8. Bonds issued under this section are declared to be issued for an essential public and gov-

ernmental purpose and all bonds issued under this section shall be exempt from taxation by the state of Iowa and the interest on the bonds shall be exempt from the state income tax and the state inheritance and estate tax.

Sec. 5. Section 321.47, unnumbered paragraph 2, Code 2007, is amended to read as fol- lows: The persons entitled under the laws of descent and distribution of an intestate’s property to

the possession and ownership of a vehicle owned inwhole or in part by a decedent, upon filing an affidavit stating the name and date of death of the decedent, the right to possession and ownership of the persons filing the affidavit, and that there has been no administration of the decedent’s estate, which instrument shall also contain an agreement to indemnify creditors of the decedent who would be entitled to levy execution upon the motor vehicle to the extent of the value of the motor vehicle, are entitled upon fulfilling the other requirements of this