General Assembly: 78 (1999 Regular GA) - Chapter 87 - Family farm tax credit


Published: 1999

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CH.86 LAWS OF THE SEVENTY-EIGHTH G.A., 1999 SESSION 128

b. State participation in funding financial assistance under paragraph "a" is contingent upon the local government having on file a state-approved. comprehensive. countywide emergency operations plan which meets the standards adopted pursuant to section 29C.9. subsection 8.

Sec. 4. EFFECTIVE DATE. This division of this Act takes effect July 1, 2000.

DIVISION III

Sec. 5. The general assembly recognizes the need for the state government to be pre- pared to respond to incidents involving nuclear, chemical, or biological materials. Further, the general assembly recognizes that the emergency management division of the depart- ment of public defense should take the lead in these efforts. Therefore, the administrator of the emergency management division is directed to report to the general assembly not later than January 15, 2000, regarding the status of state government preparedness to respond to nuclear, chemical, or biological materials incidents and identify unmet needs for prepared- ness and response efforts.

ApprovedApril29, 1999

CHAPTER87 FAMILY FARM TAX CREDIT

S.F. 305

AN ACT relating to the payment by a county of the family farm tax credit and reimbursement to the county of its payment and including an effective date.

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

Section 1. CREDIT RECERTIFICATION. A county may on or after the effective date of this Act but before June 1, 1999, recertify to the department of revenue and finance the total amount of family farm tax credits payable during the fiscal year beginning July 1, 1998, if the amount originally certified was incorrect due to the fact that the amount certified in- cluded the total number of acres entitled to the credit but did not represent the total amount of credit due. As soon as the department of revenue and finance receives the recertification and communicates its agreement to the validity of the recertification to the county auditor, the county shall pay from its general fund to those persons who qualified to receive but did not receive during the fiscal year beginning July 1, 1998, the pro rata percentage of the family farm tax credit as recertified on agricultural land located in the county, a sum equal to the amount of the pro rata percentage determined pursuant to section 425A.6 of the credits correctly recertified as agreed to by the director of revenue and finance and the county auditor.

Sec. 2. Notwithstanding any provision in chapter 425A to the contrary, from the amount appropriated to the family farm tax credit fund, created in section 425A.1, to pay tax credits during the fiscal year beginning July 1, 1999, an amount not to exceed the amount agreed to by the director of revenue and finance and the county auditor for each county making payments under section 1 of this Act shall be paid to that county to be deposited into its general fund. The amounts paid pursuant to this section shall be paid prior to any other

129 LAWS OF THE SEVENTY-EIGHTH G.A., 1999 SESSION CH.88

payments from the family farm tax credit fund. The remaining appropriation to the family farm tax credit fund shall be distributed as provided in chapter 425A.

Sec. 3. EFFECTIVE DATE. This Act, being deemed of immediate importance, takes effect upon enactment.

Approved April29, 1999

CHAPTER88 LIVESTOCK MARKETING PRACTICES- PACKERS

S.F. 436

AN ACT relating to practices involving the marketing of livestock concerning packers, by providing for the regulation of certain purchase information and contracting, and providing penalties and effective dates.

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

Section 1. Section 22.7, Code 1999, is amended by adding the following new subsection: NEW SUBSECTION. 38. Information revealing the identity of a packer or a person who

sells livestock to a packer as reported to the department of agriculture and land stewardship pursuant to section 172C.2.

Sec. 2. NEW SECTION. 172C.l DEFINITIONS. 1. "Department" means the department of agriculture and land stewardship. 2. "Livestock" means live cattle, swine, or sheep. 3. "Packer" means a person who is engaged in the business of slaughtering livestock or

receiving, purchasing, or soliciting livestock for slaughter, if the meat products of the slaugh- tered livestock which are directly or indirectly to be offered for resale or for public consump- tion and the meat products* have a total annual value of ten million dollars or more. As used in this chapter, "packer" includes an agent of the packer engaged in buying or soliciting livestock for slaughter on behalf of a packer. "Packer" does not include a frozen food locker plant regulated under chapter 172.

Sec. 3. NEW SECTION. 172C.2 PURCHASE REPORTS- FILING. 1. A packer shall file purchase reports with the department which include information

relating to the purchase of livestock as required by the department. The purchase reports shall be completed in a manner prescribed by the department. The department may require that purchase reports be filed in an electronic format. A packer shall file purchase reports at times determined practicable by the department, but not later than two business days fol- lowing the event being reported.

2. a. The information required to be reported may include but is not limited to livestock purchased, committed for delivery, or slaughtered. The information may include the volume of daily purchases and the weight, grade, and price paid for livestock, including all premi- ums, discounts, or adjustments. If livestock is purchased pursuant to contract, the depart- ment may require that information in the purchase report be categorized by the type of contract. The purchase reports shall allow the department to compare prices paid under contract with cash market prices.

• See chapter 208, §49 herein