General Assembly: 80 (2003 Regular GA) - Chapter 121 - Open prairie or wildlife habitat restoration property tax credits — inspection and certification


Published: 2003-05-09

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293 LAWS OF THE EIGHTIETH G.A., 2003 SESSION CH. 121

Sec. 2. Section 483A.1, subsection 1, Code 2003, is amended by adding the following new paragraph: NEW PARAGRAPH. t. Wholesale bait dealer license $ 125.00. . . . . . .

Sec. 3. Section483A.1, subsection2, paragraph l,Code2003, is amended to readas follows: l. Bait Retail bait dealer license $ 66.00. . . . . . . . . . . . . . . . . . . . . . . . . . .

125.00 or the amount for the same type of license in the nonresident’s state, whichever is greater

Sec. 4. Section 483A.1, subsection 2, Code 2003, is amended by adding the following new paragraph: NEW PARAGRAPH. t. Wholesale bait dealer license $ 250.00. . . . . . .

or the amount for the same type of license in the nonresident’s state, whichever is greater

Sec. 5. Section 483A.20, Code 2003, is amended to read as follows: 483A.20 RECIPROCITY. Licenses for bait dealers or for fishing, hunting, or fur harvesting shall not be issued to resi-

dents of states that do not sell similar licenses or certificates to residents of Iowa. However, the licensing of nonresident bait dealers who sell at wholesale to licensed dealers in Iowa for resale is permitted.

Sec. 6. EFFECTIVEDATE. This Act, being deemed of immediate importance, takes effect upon enactment.

Approved May 9, 2003

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CH. 121CH. 121

CHAPTER 121

OPEN PRAIRIE OR WILDLIFE HABITAT RESTORATION PROPERTY TAX CREDITS — INSPECTION AND CERTIFICATION

S.F. 444

ANACT relating to the requirements for receiving a property tax exemption for open prairies and wildlife habitats and including an applicability date provision.

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

Section 1. Section 427.1, subsection 22, unnumbered paragraphs 2 and 5, Code 2003, are amended to read as follows: Application for this exemption shall be filed with the commissioners of the soil and water

conservation district in which the property is located, not later than February 1 of the assess- ment year, on formsprovided by the department of revenue and finance. The application shall describe and locate the property to be exempted and have attached to it an aerial photo of that property on which is outlined the boundaries of the property to be exempted. In the case of an open prairie that has been restored or reestablished, the property shall be inspected and

294LAWS OF THE EIGHTIETH G.A., 2003 SESSIONCH. 121

certified as provided by the county board of supervisors as having adequate ground cover con- sisting of native species and that all primary and secondary noxious weeds present are being controlled to prevent the spread of seeds by eitherwind orwater. In the case of an open prairie which is or includes a gully area susceptible to severe erosion, an approved erosion control plan must accompany the application. Upon receipt of the application, the commissioners shall certify whether the property is eligible to receive the exemption. The commissioners shall not withhold certification of the eligibility of property because of the existence upon the property of an abandoned building or structure which is not used for economic gain. If the commissioners certify that the property is eligible, the application shall be forwarded to the board of supervisors by May 1 of that assessment year with the certification of the eligible acreage. An application must be accompanied by an affidavit signed by the applicant that if an exemption is granted, the property will not be used for economic gain during the assess- ment year in which the exemption is granted. The board of supervisors does not have to grant tax exemptions under this subsection, grant

tax exemptions in the aggregate of the maximum acreage whichmay be granted exemptions, or grant a tax exemption for the total acreage forwhich the applicant requested the exemption. Only real property in parcels of two acres or more which is recreational lakes, forest cover, river and stream, river and streambanks, or open prairie andwhich is utilized for the purposes of providing soil erosion control or wildlife habitat or both, and which is subject to property tax for the fiscal year for which the tax exemption is requested, is eligible for the exemption under this subsection. However, in addition to the above, in order for a gully area which is susceptible to severe erosion to be eligible, there must be an erosion control plan for it ap- proved by the commissioners of the soil and water conservation district in which it is located. In the case of an open prairie that has been restored or reestablished, the property shall be in- spected and certified as provided by the county board of supervisors as having adequate ground cover consisting of native species and that all primary and secondary noxious weeds present are being controlled to prevent the spread of seeds by eitherwind orwater. In the case of an exemption for river and stream or river and stream banks, the exemption shall not be granted unless there is included in the exemption land located at least thirty-three feet from the ordinary highwatermark of the river and streamor river and streambanks. Property shall not bedenied an exemptionbecause of the existenceupon theproperty of an abandonedbuild- ing or structure which is not used for economic gain. If the real property is located within a city, the approval of the governing body must be obtained before the real property is eligible for an exemption. For purposes of this subsection:

Sec. 2. Section 427.1, subsection 22, Code 2003, is amended by adding the following new unnumbered paragraph: NEWUNNUMBERED PARAGRAPH. In the case of an open prairie that has been restored

or reestablished and that does not receive the certification as provided by the county board of supervisors as it relates to the ground cover, the applicant shall be notified of the availability of resource enhancement and protection fund cost-share moneys and soil and conservation technological assistance for reestablishing native vegetation.

Sec. 3. Section 427.1, subsection 24, Code 2003, is amended to read as follows: 24. LANDCERTIFIEDASAWILDLIFEHABITAT. Theowner of agricultural landmaydes-

ignate not more than two acres of the land for use as a wildlife habitat. After inspection, if the landmeets the standards established by the natural resource commission for awildlife habitat under section 483A.3, and, in the case of a wildlife habitat that has been restored or reestab- lished, is inspected and certified as provided by the county board of supervisors as having ade- quate ground cover consisting of native species and that all primary and secondary noxious weeds present are being controlled to prevent the spread of seeds by either wind or water, the department of natural resources shall certify the designated land as awildlife habitat and shall send a copy of the certification to the appropriate assessor not later than February 1 of the as- sessment year forwhich theexemption is requested. Thedepartment ofnatural resourcesmay subsequently withdraw certification of the designated land if it fails to meet the established

295 LAWS OF THE EIGHTIETH G.A., 2003 SESSION CH. 122

standards for a wildlife habitat and the ground cover requirement and the assessor shall be given written notice of the decertification. In the case where the property is a restored or reestablished wildlife habitat and does not

receive the certification as provided by the county board of supervisors as it relates to the ground cover, the owner shall be notified of the availability of resource enhancement and pro- tection fundcost-sharemoneysand soil andconservation technological assistance for reestab- lishing native vegetation.

Sec. 4. APPLICABILITYDATE. ThisAct applies to assessment years beginning on or after January 1, 2004.

Approved May 12, 2003

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CH. 122CH. 122

CHAPTER 122

IOWA AGRICULTURAL INDUSTRY FINANCE LOANS — ASSIGNMENT

S.F. 459

AN ACT relating to Iowa agricultural industry finance corporations, by providing for the as- signment of an Iowa agricultural industry finance loan, and providing an effective date.

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

Section 1. Section 15E.208, subsection 3, paragraph b, Code 2003, is amended to read as follows: b. The Iowaagricultural industry finance loan shall be repayable upon terms and conditions

negotiated by the parties. (1) The repayment period shall begin six years following the datewhen the Iowa agricultur-

al industry finance loan is awarded and end twenty-five years after the date that the repayment period begins. (2) At least four percent of the amount of the Iowa agricultural industry finance loan due

shall be paid each year to the department. However, the department may accept an assign- ment of a loan made by the corporation providing financing to an eligible person pursuant to section 15E.209. The assigned loan shall grant to the department the corporation’s right to payment under the loan. Any such assignment shall be made by an agreement executed by the department and the corporation. The assignment agreement shall be subject to all of the following: (a) The period of assignment may be for any number of years. The department shall apply

to the amounts due under the Iowa agricultural industry finance loan the principal, interest, and fees which the eligible person is obligated to pay under the assigned loan. The total amount of the principal, interest, and fees that the eligible person is obligated to pay to the de- partment during the period of assignment plus any other repayment of the Iowa agricultural industry finance loan made by the corporation to the department must equal the amount of the Iowa agricultural industry finance loan that the corporation would otherwise be obligated to repay the department during that same period. However, the agreement may provide that during any year of the assignment period the eligible person may pay more or less than four percent of the amount of the Iowa agricultural industry finance loan that the corporation would otherwise be obligated to repay during that year.