Language Matters

Sister Mary of the Sisters of Mercy of the Americas explains:

“Persons with a compassionate heart are wise to be savvy about language use.”

Sister Mary of the Sisters of Mercy of the Americas points to “Our United Nations Development Programme” and a recent letter to the editor in her local newspaper in which the writer had brought the readers attention to “Our United Nations Development Programme which urges us not to use “poor” as a name to talk about a group of human persons.”

Sister Mary observes that the use of “Poor as a noun is an early move in depersonalizing which ‘greases the skids” toward demonization – of which we have far too much already. And each of us is much more than just an economic entity, right?”

Sister Mary explains, “We have a near desperate need to remember that we are all human persons in one human family. Thus: poor people, poor persons, or in keeping with the persons-first effort among people with disabilities: persons who are poor, people who are disenfranchised, young people, persons who are rich…. elderly …in need.”

Sister Mary adds: “It took me decades to learn this, but language is really important, built on a mountain of assumptions. May we not lose our sense of shared humanity.”

~ Sister Mary of the Sisters of Mercy of the Americas,                                                            Letter to the Editor on  May 30, 2012

I agree with what Sister Mary has written as a letter to the editor. I have found that the term “absentee landlord” carries with it such a depersonalized implication that the simple use of the term “absentee landlord” puts all absentee landowners into a broad and negatively perceived category.

Those people who may be seen as “absentee landlords” simply don’t factor even into Iowa’s state statistics because of this negative perception. Or articles have been written recently that further demonize all “absentee landowners.” Those articles do a disservice.

Any on-going and long term relationship  between a tenant farm-operator and an “absentee landowner”  must be at a human level. Once the farm-operator begins to classify the “absentee landowner” as such and begins to fail to see them as a multi-dimensional person and a valuable part of the relationship then the entire relationship has already failed.

Substituting in “absentee landlord” for “poor” from Sister Mary’s letter to the editor could be restated as: “ABSENTEE LANDLORD as a noun is an early move in depersonalizing which ‘greases the skids’ toward demonization – of which we have far too much already. And each of us is much more than just an economic entity, right?”

This slippery slope of labeling that depersonalizes “the owner” and begins the process that ‘greases the skids’ toward a relationship that cannot work between the farm operator and the landowner. This may be the very opposite result from which the farm operator would wish if they had considered the form of self-talk that they have been doing for over years. And if this kind of self-talk is also reinforced by other farm operators, then anyone who hears it only reinforces that decline in a the very essence of the relationship upon which they rely for their very income. It may result then that both of the farm operators after years of demonizing the “farm landowner” have created the very situation they may have also perceived that they were entitled to for perpetuity.

It is a relationship that has broken down and for which there seems to be no possible remedy to repair it. It all begins with categorizing people into a one dimensional non-human being through the use of language.

In the Rule of Benedict, we discover very, very close to the beginning of the Rule a basic premise: “Listen …. with the ear of your heart.”

How many times have we lead with an assumption of the other person that grows from nothing more than the negative self-talk that we do to ourselves??

If, first, we stopped to listen with the ear of our heart ….. well, just think about all of  the positive outcomes that could develop.

URBAN SPRAWL ACCELERATES LOSS OF PRODUCTIVE FARM LAND AT INCREASINGLY RAPID RATES

Urban Conservation

As we look at urban erosion in Mills County there are some interesting numbers that show the rapid growth of new homes are part of increased urbanization occurring throughout the United States.

During the period from 1982-1992 land was converted (throughout the United States) at 1.4 million acres a year; from 1992 to 1997 land was converted at 2.2 million acres a year. This rate is more than 1.5 times the previous 10-year rate. Between 1982 and 1997 the amount of urbanized land in the United States increased by 47%. During this same period the nation’s population grew by only 17%. In the Midwest there was a 32% increase in urbanized land compared to only a 7% increase in population (Source: Green Infrastructure Monograph).

To understand the volume of water that will fall on this one acre site consider the following information. One inch of rain on an acre of land delivers 27,152 gallons of water. With our average of 32 inches annual precipitation, an acre of land receives 868,864 gallons per year. When best management practices are not used the results can be costly.

Mills County is the fastest growing county in Western Iowa and especially in the Loess Hills. Oak Township in Mills County is the fastest growing township in the seven western counties of Iowa. Growth (urbanization) creates problems and opportunities concerning soil conservation.

Building Site Selection

When building a home or maintaining an existing property it is important to know what soils you are building on and have an understanding of how water drains from individual properties and within a neighborhood.

• Soils:

Traditionally, soil is defined as a dynamic natural body that is made up solids, liquids and gases, occurs on the earth surface, contains living matter, and supports or is capable of supporting plants. “Urban Soils” are defined as soil material having an non-agricultural, man-made surface layer more than 20 inches thick that has been produced by mixing, filling, or by contamination of land surface in urban and suburban areas. In important ways, soils of urban areas differ from soils of other areas.

Understand the soils you are building on. Mills County is comprised of different types of soils ranging from bottom land soils to loess soils. The Loess Soils have one of the highest erosionrates in the United States. Special care is needed when building on these soils. Consult the Mills County District office in understanding what will grow best on your site. You will want to consider factors such as soil fertility, seed or sod application rates and dates, rates on composting and mulches when establishing lawn and ground cover.

• Building Sites:

Proper management of your building site is a positive way to let the public/neighbors know that you and/or your company care about the stewardship of our natural resources.

The Erosion Control Plan

Why develop an Erosion Control Plan (also known as a Pollution Prevention Plan)?

• It’s the law if you disturb 1 acre or more. (See National Pollution Discharge Elimination System rules)
• Erosion and sediment control
• Water quality issues
• Helps identify problem areas
• Gives tools for the general contractor
• Education benefits
• Saves time and resources
• Not to mention, it is the right thing to do.

Planning, applying and maintaining a good erosion control plan will keep you in compliance and protect water resources.

What is the difference between Erosion Control Practices and Sediment Control Practices?

Erosion Controls are used to prevent soil erosion from occurring at sites with bare soils. Practices include:

• Mulch
• Compost Blankets
• Temporary and Permanent seeding
• Minimized Land Clearing
• Rolled Erosion Control Products (RECP’s)

Sediment Controls are used to control eroded or eroding sediments and keep them on site and away from surface waters. Practices include:

• Silt Fences
• Geo-Ridges^TM
• Sediment Basins
• Compost Berms
• Compost Socks

Timing is critical to prevent accelerated erosion!

• Minimize the time soils are left exposed
• Reduce areas of exposed soil during rainy seasons
• Protect critical areas, streams, drainage channels
• Stabilize exposed areas quickly

Basic points of the Storm Water Erosion Control Plan

• Plans shall be prepared in accordance with good engineering practices.
• Plan shall identify potential sources of pollution which affect the quality of discharge from the site.
• Plan shall describe and ensure the implementation of practices that will be used to reduce erosion.

Content of the Erosion Control Plan (Pollution Prevention Plan)

• Nature of construction activity
• Total area of site to be disturbed
• Runoff coefficient of site after construction
• Site Map, slopes, water bodies etc.
• What practices to be installed and location and timeline
• Stabilization practices
• Structural practices
• Storm water management
• Other control, example dust, waste disposal, etc.
• Maintenance of practices
• Inspection reports (critical)
• Identify contractors and sub contractors

Other Resources

NRCS – Backyard (Urban) Conservation

National Association of Conservation Districts (NACD) – Urban and Community Conservation

Erosion Control Online – Articles and information on limiting the effect of erosion of all types.

Iowa DNR – Stormwater Program

Local Contacts

Rich Maaske, Environmental Specialist for the Iowa Department of Agriculture and Land Stewardship – Division of Soil Conservation, assists homeowners, developers, and engineering firms in pre-and-post-construction projects. Rich is located in the Council Bluffs Field Office (712.328.2489), and works on issues within Mills and West Pottowatamie Counties.

Iowa Code 425A Family Farm: Are you planning to pass the family farm to a daughter????

CHAPTER 425A FAMILY FARM TAX CREDIT
425A.1 FAMILY FARM TAX CREDIT FUND.
425A.2 DEFINITIONS.
425A.3 WHERE CREDIT GIVEN.
425A.4 CLAIM FOR CREDIT.
425A.5 COMPUTATION BY COUNTY AUDITOR.
425A.6 WARRANTS AUTHORIZED BY DIRECTOR — PRORATION.
425A.7 APPORTIONMENT BY AUDITOR.
425A.8 FALSE CLAIM — PENALTY.

Please check carefully to be sure that the letter of the law is being followed here and that what is being applied is not a distortion of what is actually written in the IOWA CODE 425A

425A.1 FAMILY FARM TAX CREDIT FUND. 

The family farm tax credit fund is created in the office of the treasurer of state. There shall be transferred annually to the fund the first ten million dollars of the amount annually appropriated to the agricultural land credit fund, provided in section 426.1. Any balance in the fund on June 30 shall revert to the general fund.

Section History: Recent Form

90 Acts, ch 1250, §10; 93 Acts, ch 180, §10 Referred to in § 425A.6, 426.1

425A.2 DEFINITIONS.

As used in this chapter, unless the context otherwise requires:

1. “Actively engaged in farming” means the designated person is personally involved in the production of crops and livestock on the eligible tract on a regular, continuous, and substantial basis. However, a lessor, whether under a cash or a crop share lease, is not actively engaged in farming on the area of the tract covered by the lease. This provision applies to both written and oral leases.

2. “Agricultural land” means land in tracts of ten acres or more excluding any buildings or other structures located on the land, and not laid off into lots of less than ten acres or divided by streets and alleys into parcels of less than ten acres, lying within a school corporation and in good faith used for agricultural or horticultural purposes. Any land in tracts laid off or platted into lots of less than ten acres belonging to and a part of other lands of more than ten acres and in good faith used for agricultural or horticultural purposes is entitled to the benefits of this chapter.

3. “Crop” or “crop production” includes pastureland.

4. “Designated person” means one of the following:

a. If the owner is an individual, the designated person includes the owner of the tract, the owner’s spouse, the owner’s child or stepchild, and their spouses, or the owner’s relative within the third degree of consanguinity, and the relative’s spouse.

b. If the owner is a partnership, a partner, or the partner’s spouse.

c. If the owner is a family farm corporation, a family member who is a shareholder of the family farm corporation or the shareholder’s spouse.

d. If the owner is an authorized farm corporation, a shareholder who owns at least fifty-one percent of the stock of the authorized farm corporation or the shareholder’s spouse.

e. If the owner is an individual who leases the tract to a family farm corporation, a shareholder of the corporation if the combined stock of the family farm corporation owned by the owner of the tract and persons related to the owner as enumerated in paragraph “a” is equal to at least fifty-one percent of the stock of the family farm corporation.

f. If the owner is an individual who leases the tract to a partnership, a partner if the combined partnership interest owned by a designated person as defined in paragraph “a” is equal to at least fifty-one percent of the ownership interest of the partnership.

5. “Eligible tract” or “eligible tract of agricultural land” means an area of agricultural land which meets all of the following:

a. Is comprised of all of the contiguous tracts under identical legal ownership that are located within the same county.

b. In the aggregate more than half the acres of the contiguous tract is devoted to the production of crops or livestock by a designated person who is actively engaged in farming.

c. For purposes of paragraph “b”, if some or all of the contiguous tract is being farmed under a lease arrangement, the activities of the lessor do not constitute being actively engaged in farming on the areas of the tract covered by the lease.

If the lessee is a designated person who is actively engaged in farming, the acres under lease may be considered in determining whether more than half the acres of the contiguous tract are devoted to the production of crops or livestock.

6. “Owner” means any of the following:

a. An individual who holds the fee simple title to the agricultural land.

b. An individual who owns the agricultural land under a contract of purchase which has been recorded in the office of the county recorder of the county in which the agricultural land is located.

c. An individual who owns the agricultural land under devise or by operation of the inheritance laws, where the whole interest passes or where the divided interest is shared only by individuals related or formerly related to each other by blood, marriage, or adoption.

d. An individual who owns the agricultural land under a deed which conveys a divided interest, where the divided interest is shared only by individuals related or formerly related to each other by blood, marriage, or adoption.

e. A partnership where all partners are related or formerly related to each other by blood, marriage, or adoption.

f. A family farm corporation or authorized farm corporation, as both are defined in section 9H.1, which owns the agricultural land.

Section History: Recent Form

90 Acts, ch 1250, §11; 91 Acts, ch 267, §609–611; 96 Acts, ch 1198, § 1, 2 Referred to in § 425A.3

425A.3 WHERE CREDIT GIVEN.

1. The family farm tax credit fund shall be apportioned each year in the manner provided in this chapter so as to give a credit against the tax on each eligible tract of agricultural land within the several school districts of the state in which the levy for the general school fund exceeds five dollars and forty cents per thousand dollars of assessed value.

The amount of the credit on each eligible tract of agricultural land shall be the amount the tax levied for the general school fund exceeds the amount of tax which would be levied on each eligible tract of agricultural land were the levy for the general school fund five dollars and forty cents per thousand dollars of assessed value for the previous year.

However, in the case of a deficiency in the family farm tax credit fund to pay the credits in full, the credit on each eligible tract of agricultural land in the state shall be proportionate and applied as provided in this chapter.

2. An eligible tract of agricultural land qualifies for the credit computed under subsection 1 if the tract is owned by an owner as defined in section 425A.2 and a designated person is actively engaged in farming during the fiscal year preceding the fiscal year in which the auditor computes the amount of the credit under section 425A.5 for which the tract would be eligible. Notwithstanding the foregoing sentence, the “actively engaged in farming” requirement is satisfied if the designated person is in general control of the tract under a federal program pertaining to agricultural land.

3. The county board of supervisors shall determine the eligibility of each tract for which an application is received.

Section History: Recent Form

90 Acts, ch 1250, §12; 91 Acts, ch 267, §612, 613 Referred to in § 425A.8

425A.4 CLAIM FOR CREDIT.

1. To apply for the credit, the person shall deliver to the county assessor a verified statement and designation of the tracts of agricultural land for which the credit is claimed. The assessor shall return the statement and designation on or before November 15 of each year to the county board of supervisors with a recommendation for allowance or disallowance. A claim for credit filed after November 1 of the year shall be considered as a claim filed for the following year.

2. The county board of supervisors in each county shall examine all claims delivered to county assessors, and shall either allow or disallow the claims, and if disallowed shall send notice of disallowance by regular mail to the claimant at the claimant’s last known address.

The claimant may appeal the decision of the board to the district court in which the tract for which the credit is claimed is situated by giving written notice of the appeal to the county board of supervisors within twenty days from the date of the mailing of the notice of the decision of the board of supervisors.

3. Upon the filing and allowance of the claim, the claim shall be allowed on that tract for successive years without further filing as long as the property is legally or equitably owned by that person or that person’s spouse on July 1 of each of those successive years, and the designated person who is actively engaged in farming remains the same during these years.

When the property is sold or transferred, the buyer or transferee who wishes to qualify shall file for the credit.

However, when the property is transferred as part of a distribution made pursuant to chapter 598, the transferee who is the spouse retaining ownership of the property is not required to file for the credit.

In the case where the owner remains the same but the person who is actively engaged in farming changes, the owner shall refile for the credit. The owner shall provide written notice if the person actively engaged in farming changes.

4. The assessor shall retain a permanent file of current family farm credit claims filed in the assessor’s office.

5. The county recorder shall give notice to the assessor of each transfer of title filed in the recorder’s office. The notice shall describe the tract of agricultural land transferred, the name of the person transferring the title to the tract, and the name of the person to whom title to the tract has been transferred.

Section History: Recent Form

90 Acts, ch 1250, §13; 91 Acts, ch 97, §51; 91 Acts, ch 267, §614, 615; 2001 Acts, ch 154, §2, 3, 6; 2009 Acts, ch 41, §254

 

425A.5 COMPUTATION BY COUNTY AUDITOR.

The family farm tax credit allowed each year shall be computed as follows: On or before April 1, the county auditor shall list by school districts all tracts of agricultural land which are entitled to credit, the taxable value for the previous year, the budget from each school district for the previous year, and the tax rate determined for the general fund of the school district in the manner prescribed in section 444.3 for the previous year, and if the tax rate is in excess of five dollars and forty cents per thousand dollars of assessed value, the auditor shall multiply the tax levy which is in excess of five dollars and forty cents per thousand dollars of assessed value by the total taxable value of the agricultural land entitled to credit in the school district, and on or before April 1, certify the total amount of credit and the total number of acres entitled to the credit to the department of revenue.

Section History: Recent Form

90 Acts, ch 1250, §14; 91 Acts, ch 267, §616; 2001 Acts, ch 143, §2; 2003 Acts, ch 145, §286 Referred to in § 425A.3, 425A.6

425A.6 WARRANTS AUTHORIZED BY DIRECTOR — PRORATION.

After receiving from the county auditors the certifications provided for in section 425A.5, and during the following fiscal year, the director of revenue shall authorize the department of administrative services to draw warrants on the family farm tax credit fund created in section 425A.1, payable to the county treasurers in the amount certified by the county auditors of the respective counties and mail the warrants to the county auditors on June 1 of each year taking into consideration the relative budget and cash position of the state resources.

However, if the family farm tax credit fund is insufficient to pay in full the total of the amounts certified to the director of revenue, the director shall prorate the fund to the county treasurers and shall notify the county auditors of the pro rata percentage on or before June 1.

Section History: Recent Form

90 Acts, ch 1250, §15; 91 Acts, ch 267, §617; 2003 Acts, ch 145, §286; 2004 Acts, ch 1101, §50

425A.7 APPORTIONMENT BY AUDITOR.

Upon receiving the pro rata percentage from the director of revenue, the county auditor shall determine the amount to be credited to each tract of agricultural land, and shall enter upon tax lists as a credit against the tax levied on each tract of agricultural land on which there has been made an allowance of credit before delivering the tax lists to the county treasurer. Upon receipt of the warrant by the county auditor, the auditor shall deliver the warrant to the county treasurer for apportionment. The county treasurer shall show on each tax receipt the amount of tax credit for each tract of agricultural land. In case of change of ownership the credit shall follow the title.

Section History: Recent Form

90 Acts, ch 1250, §16; 2003 Acts, ch 145, §286; 2004 Acts, ch 1101, §51

425A.8 FALSE CLAIM — PENALTY.

A person making a false claim or affidavit with fraudulent intent to obtain the credit under   section 425A.3, is guilty of a fraudulent practice and the claim

shall be disallowed in full. If the credit has been paid, the amount of the credit plus a penalty equal to twenty-five percent of the amount of credit plus interest, at the rate in effect under section 421.7, from the time of payment shall be collected by the county treasurer in the same manner as other property taxes, penalty, and interest are collected and when collected shall be paid to the director of revenue.

A person who fails to notify the assessor of a change in the person who is actively engaged in farming the tract for which the credit under section 425A.3 is allowed shall be liable for the amount of the credit plus a penalty equal to five percent of the amount of the credit. The amounts shall be collected by the county treasurer in the same manner as other property taxes and any penalty are collected and when collected shall be paid to the director of revenue.

Section History: Recent Form

90 Acts, ch 1250, §17; 2001 Acts, ch 154, §4, 6; 2003 Acts, ch 145, §286 Fraudulent practices; §714.8–714.14

The Application Form for the Family Farm Tax Credit:

Application For Family Farm Tax Credit

Claimant: ________________________________________________________________

Form of Ownership:

☐  Sole Proprietorship

☐   Family Farm Corporation

☐   Partnership

☐    Authorized Farm Corporation

Property Owners               Ownership Share               Relationship of  Owners                          (Re-read the Iowa Code Closely which is above)

_______________      ___________________    _____________________

_______________     ____________________   ______________________

_________________ ____________________    ___________________

54-023 (7/6/07)

A claim for credit filed after November 1 will be considered as a claim filed for the following year.

TO BE FILLED IN BY BOARD OF SUPERVISORS

[ ] APPROVED

[ ] DENIED

__________________________________________ ____________________

Chair                                                                                          Date

Assessed Value_____________________School Levy___________________ Amount of Credit ____________________

Is the tract leased or rented under a cash or crop share agreement? Yes No

If leased, what is the relationship of the lessee to the owner of the tract?_____________________________ ( Please read the code closely above)

Parcel #_______________ Legal_____________________________ Acres__________________

Parcel #_______________ Legal_____________________________ Acres__________________

Parcel #_______________ Legal_____________________________ Acres__________________

Parcel #_______________ Legal_____________________________ Acres__________________

Parcel #_______________ Legal_____________________________ Acres__________________

Parcel #_______________ Legal_____________________________ Acres__________________

Parcel #_______________ Legal_____________________________ Acres__________________

Parcel #_______________ Legal_____________________________ Acres__________________

When filing a valid claim, the claim will be allowed on that tract for successive years without additional filing, as long as the property is legally or equitably owned by that person or that person’s spouse on July 1 of each of those successive years, and the designated person who is actively engaged in farming remains the same during these years. When the property is sold or transferred, the buyer or transferee who wishes to qualify will file for the credit. However, when the property is transferred as part of a distribution made according to chapter 598, the transferee who is the spouse retaining ownership of the property is not required to file for the credit. In the case where the owner remains the same but the person who is actively engaged in farming changes, the owner will re-file for the credit. The owner must provide written notice if the person actively engaged in farming changes.

A person who fails to notify the assessor of a change in the person who is actively engaged in farming the tract for which the credit under section 425A.3 is allowed will be liable for the amount of the credit plus a penalty equal to five percent of the amount of the credit. The amounts will be collected by the county treasurer in the same manner as other property taxes along with any penalty, and paid to the Iowa Department of Revenue.

I declare that, to the best of my knowledge and belief, the information provided on this claim is true, correct and complete.

Signed___________________________________ _______________

Claimant Date

Acknowledge _______________________________________________ _____

Date

(The designated person [read designated person in the Iowa Code 425a]  must be personally involved in the production of crops or livestock on the eligible tracts on a regular, continuous and substantial basis.)

Designated Person actively engaged in farming: _______________________

Relationship of designated person to owner of property: _________________

After Reading the Iowa Code 425a above to see what it actually states, this is what can be found at the county level: This is how the Iowa Code 425A is actually being applied:

Family Farm Credit (This form must be filled out and signed in the Assessors Office)

This is a tax credit on agricultural tracts of land 10 acres or more that are farmed by the owner or designated family members (this includes spouse, parent, grandparent, great grandparent, child, grandchild, great grandchild, stepchild, brother, sister uncle, aunt, niece, nephew.)

[ The code doesn't state this part as such. As the code is being applied, it would adversely affect agriculture in Iowa for well into the future. The desire to keep the family farm, as just that a family farm, and the need for young farmers to get more land to farm so that they can pay off the expenses for their farm equipment is not being taken into consideration in the way that this law is being applied. Land owners would have to seek solutions in other areas and in far more creative ways. The way the law is being applied affects women landowners far more than males who tend to also be the farm operators. I do not think that it was created with the intent to try to push women land owners away from the land, but as it is being applied, the application of the law will push women landowners into finding some creative solutions. ]

Applications are filed in the Assessor’s Office.

Family Farm One-Time Filing

If a claim for the family farm credit is filed by November 1, and approved, further filing is not required provided the claimant owns the property on July 1 of subsequent years and the designated person actively engaged in farming the property remains the same. A claim filed after November 1 shall be considered as a claim filed for the following year.

If the ownership changes, the new owner must re-file for the credit and if the “designated person” changes, the owner must re-file for the credit.

The owner must notify the Assessor in writing of a change in the “designated person”. Failure to do so will result in a penalty.

Contact the Assessor’s office for more information on the complexities of this law. (Refer to Iowa Code Chapter 425A)

[They need to study the Iowa Code Chapter 425A themselves. It is only natural that anyone who is denied being a family farm exemption would look into the why more than not.]

427.1 Exemptions. The State of Iowa Codes:

427.1  Exemptions.

The following classes of property shall not be taxed:

1.  Federal and state property.  The property of the United States and this state, including state university, university of science and technology, and school lands. The exemption herein provided shall not include any real property subject to taxation under any federal statute applicable thereto, but such exemption shall extend to and include all machinery and equipment owned exclusively by the United States or any corporate agency or instrumentality thereof without regard to the manner of the affixation of such machinery and equipment to the land or building upon or in which such property is located, until such time as the Congress of the United States shall expressly authorize the taxation of such machinery and equipment.

2.  Municipal and military property.  The property of a county, township, city, school corporation, levee district, drainage district, or the Iowa national guard, when devoted to public use and not held for pecuniary profit, except property of a municipally owned electric utility held under joint ownership and property of an electric power facility financed under chapter 28F which shall be subject to taxation under chapter 437A and facilities of a municipal utility that are used for the provision of local exchange services pursuant to chapter 476, but only to the extent such facilities are used to provide such services, which shall be subject to taxation under chapter 433, except that section 433.11 shall not apply. The exemption for property owned by a city or county also applies to property which is operated by a city or county as a library, art gallery or museum, conservatory, botanical garden or display, observatory or science museum, or as a location for holding athletic contests, sports or entertainment events, expositions, meetings or conventions, or leased from the city or county for any such purposes, or leased from the city or county by the Iowa national guard or by a federal agency for the benefit of the Iowa national guard when devoted for public use and not for pecuniary profit. Food and beverages may be served at the events or locations without affecting the exemptions, provided the city has approved the serving of food and beverages on the property if the property is owned by the city or the county has approved the serving of food and beverages on the property if the property is owned by the county.

3.  Public grounds and cemeteries.  Public grounds, including all places for the burial of the dead; and crematoriums with the land, not exceeding one acre, on which they are built and appurtenant thereto, so long as no dividends or profits are derived therefrom.

4.  Fire company buildings and grounds.  The publicly owned buildings and grounds used exclusively for keeping fire engines and implements for extinguishing fires and for meetings of fire companies.

5.  Property of associations of war veterans.  The property of any organization composed wholly of veterans of any war, when such property is devoted entirely to its own use and not held for pecuniary profit.

6.  Property of cemetery associations.  Burial grounds, mausoleums, buildings and equipment owned and operated by cemetery associations and used exclusively for the maintenance and care of the cemeteries devoted to interment of human bodies and human remains. The exemption granted by this subsection shall not apply to any property used for the practice of mortuary science.

7.  Libraries and art galleries.  All grounds and buildings used for public libraries, public art galleries, and libraries and art galleries owned and kept by private individuals, associations, or corporations, for public use and not for private profit.

8.  Property of religious, literary, and charitable societies.  All grounds and buildings used or under construction by literary, scientific, charitable, benevolent, agricultural, and religious institutions and societies solely for their appropriate objects, not exceeding three hundred twenty acres in extent and not leased or otherwise used or under construction with a view to pecuniary profit. However, an organization mentioned in this subsection whose primary objective is to preserve land in its natural state may own or lease land not exceeding three hundred twenty acres in each county for its appropriate objects. All deeds or leases by which such property is held shall be filed for record before the property herein described shall be omitted from the assessment. All such property shall be listed upon the tax rolls of the district or districts in which it is located and shall have ascribed to it an actual fair market value and an assessed or taxable value, as contemplated by section 441.21, whether such property be subject to a levy or be exempted as herein provided and such information shall be open to public inspection.

9.  Property of educational institutions.  Real estate owned by any educational institution of this state as a part of its endowment fund, to the extent of one hundred sixty acres in any civil township except any real property acquired after January 1, 1965, by any educational institution as a part of its endowment fund or upon which any income is derived or used, directly or indirectly, for full or partial payment for services rendered, shall be taxed beginning with the levies applied for taxes payable in the year 1967, at the same rate as all other property of the same class in the taxing district in which the real property is located. The property acquired prior to January 1, 1965, and held or owned as part of the endowment fund of an educational institution shall be subject to assessment and levy in the assessment year 1974 for taxes payable in 1975. All the property shall be listed on the assessment rolls in the district in which the property is located and an actual fair market value and an assessed or taxable value be ascribed to it, as contemplated by section 441.21, irrespective of whether an exemption under this subsection may be or is affirmed, and the information shall be open to public inspection; it being the intent of this section that the property be valued whether or not it be subject to a levy. Every educational institution claiming an exemption under this subsection shall file with the assessor not later than February 1 of the year for which the exemption is requested, a statement upon forms to be prescribed by the director of revenue and finance, describing and locating the property upon which exemption is claimed. Property which is located on the campus grounds and used for student union purposes may serve food and beverages without affecting its exemption received pursuant to subsection 8 or this subsection.

10.  Homes for soldiers.  The buildings and grounds of homes owned and operated by organizations of soldiers, sailors, or marines of any of the wars of the United States when used for a home for disabled soldiers, sailors, or marines and not operated for pecuniary profit.

11.  Agricultural produce.  Growing agricultural and horticultural crops except commercial orchards and vineyards.

12.  Government lands.  Government lands entered and located, or lands purchased from this state, for the year in which the entry, location, or purchase is made.

13.  Public airports.  Any lands, the use of which (without charge by or compensation to the holder of the legal title thereto) has been granted to and accepted by the state or any political subdivision thereof for airport or aircraft landing area purposes.

14.  Statement of objects and uses filed.  A society or organization claiming an exemption under subsection 5 or subsection 8 shall file with the assessor not later than April 15 a statement upon forms to be prescribed by the director of revenue and finance, describing the nature of the property upon which the exemption is claimed and setting out in detail any uses and income from the property derived from the rentals, leases, or other uses of the property not solely for the appropriate objects of the society or organization. Upon the filing and allowance of the claim, the claim shall be allowed on the property for successive years without further filing as long as the property is used for the purposes specified in the original claim for exemption. When the property is sold or transferred, the county recorder shall provide notice of the transfer to the assessor. The notice shall describe the property transferred and the name of the person to whom title to the property is transferred.

The assessor, in arriving at the valuation of any property of the society or organization, shall take into consideration any uses of the property not for the appropriate objects of the organization and shall assess in the same manner as other property, all or any portion of the property involved which is leased or rented and is used regularly for commercial purposes for a profit to a party or individual. If a portion of the property is used regularly for commercial purposes, an exemption shall not be allowed upon property so used and the exemption granted shall be in the proportion of the value of the property used solely for the appropriate objects of the organization, to the entire value of the property. However, the board of trustees or the board of directors of a hospital, as defined in section 135B.1, may permit use of a portion of the hospital for commercial purposes, and the hospital is entitled to full exemption for that portion used for nonprofit health-related purposes, upon compliance with the filing requirements of this subsection.

An exemption shall not be granted upon property upon or in which persistent violations of the laws of the state are permitted. A claimant of an exemption shall, under oath, declare that no violations of law will be knowingly permitted or have been permitted on or after January 1 of the year in which a tax exemption is requested. Claims for exemption shall be verified under oath by the president or other responsible head of the organization. A society or organization which ceases to use the property for the purposes stated in the claim shall provide written notice to the assessor of the change in use.

15.  Mandatory denial.  No exemption shall be granted upon any property which is the location of federally licensed devices not lawfully permitted to operate under the laws of the state.

16.  Revoking exemption.  Any taxpayer or any taxing district may make application to the director of revenue and finance for revocation for any exemption, based upon alleged violations of this chapter. The director of revenue and finance may also on the director’s own motion set aside any exemption which has been granted upon property for which exemption is claimed under this chapter. The director of revenue and finance shall give notice by mail to the taxpayer or taxing district applicant and to the societies or organizations claiming an exemption upon property, exemption of which is questioned before or by the director of revenue and finance, and shall hold a hearing prior to issuing any order for revocation. An order made by the director of revenue and finance revoking or modifying an exemption shall be applicable to the tax year commencing with the tax year in which the application is made to the director of revenue and finance. An order made by the director of revenue and finance revoking or modifying an exemption is subject to judicial review in accordance with chapter 17A, the Iowa administrative procedure Act. Notwithstanding the terms of that Act, petitions for judicial review may be filed in the district court having jurisdiction in the county in which the property is located, and must be filed within thirty days after any order revoking an exemption is made by the director of revenue and finance.

17.  Rural water sales.  The real property of a nonprofit corporation engaged in the distribution and sale of water to rural areas when devoted to public use and not held for pecuniary profit.

18.  Assessed value of exempt property.  Each county and city assessor shall determine the assessment value that would be assigned to the property if it were taxable and value all tax exempt property within the assessor’s jurisdiction. A summary report of tax exempt property shall be filed with the director of revenue and finance and the local board of review on or before April 16 of each year on forms prescribed by the director of revenue and finance.

19.  Pollution control and recycling.  Pollution-control or recycling property as defined in this subsection shall be exempt from taxation to the extent provided in this subsection, upon compliance with the provisions of this subsection.

This exemption shall apply to new installations of pollution-control or recycling property beginning on January 1 after the construction or installation of the property is completed. This exemption shall apply beginning on January 1, 1975, to existing pollution-control property if its construction or installation was completed after September 23, 1970, and this exemption shall apply beginning January 1, 1994, to recycling property.

This exemption shall be limited to the market value, as defined in section 441.21, of the pollution-control or recycling property. If the pollution-control or recycling property is assessed with other property as a unit, this exemption shall be limited to the net market value added by the pollution-control or recycling property, determined as of the assessment date.

Application for this exemption shall be filed with the assessing authority not later than the first of February of the first year for which the exemption is requested, on forms provided by the department of revenue and finance. The application shall describe and locate the specific pollution-control or recycling property to be exempted.

The application for a specific pollution-control or recycling property shall be accompanied by a certificate of the administrator of the environmental protection division of the department of natural resources certifying that the primary use of the pollution-control property is to control or abate pollution of any air or water of this state or to enhance the quality of any air or water of this state or, if the property is recycling property, that the primary use of the property is for recycling.

A taxpayer may seek judicial review of a determination of the administrator of the environmental protection division or, on appeal, of the environmental protection commission in accordance with the provisions of chapter 17A.

The environmental protection commission of the department of natural resources shall adopt rules relating to certification under this subsection and information to be submitted for evaluating pollution-control or recycling property for which a certificate is requested. The department of revenue and finance shall adopt any rules necessary to implement this subsection, including rules on identification and valuation of pollution-control or recycling property. All rules adopted shall be subject to the provisions of chapter 17A.

For the purposes of this subsection “pollution-control property” means personal property or improvements to real property, or any portion thereof, used primarily to control or abate pollution of any air or water of this state or used primarily to enhance the quality of any air or water of this state and “recycling property” means personal property or improvements to real property or any portion of the property, used primarily in the manufacturing process and resulting directly in the conversion of waste plastic, wastepaper products, or waste paperboard, into new raw materials or products composed primarily of recycled material. In the event such property shall also serve other purposes or uses of productive benefit to the owner of the property, only such portion of the assessed valuation thereof as may reasonably be calculated to be necessary for and devoted to the control or abatement of pollution, to the enhancement of the quality of the air or water of this state, or for recycling shall be exempt from taxation under this subsection.

For the purposes of this subsection “pollution” means air pollution as defined in section 455B.131 or water pollution as defined in section 455B.171. “Water of the state” means the water of the state as defined in section 455B.171. “Enhance the quality” means to diminish the level of pollutants below the air or water quality standards established by the environmental protection commission of the department of natural resources.

20.  Impoundment structures.  The impoundment structure and any land underlying an impoundment located outside an incorporated city, which are not developed or used directly or indirectly for nonagricultural income-producing purposes and which are maintained in a condition satisfactory to the soil and water conservation district commissioners of the county in which the impoundment structure and the impoundment are located.

A person owning land which qualifies for a property tax exemption under this subsection shall apply to the county assessor each year before the first of July for the exemption. The application shall be made on forms prescribed by the department of revenue and finance. The first application shall be accompanied by a copy of the water storage permit approved by the administrator of the environmental protection division of the department of natural resources and a copy of the plan for the construction of the impoundment structure and the impoundment.

The construction plan shall be used to determine the total acre-feet of the impoundment and the amount of land which is eligible for the property tax exemption status. The county assessor shall annually review each application for the property tax exemption under this subsection and submit it, with the recommendation of the soil and water conservation district commissioners, to the board of supervisors for approval or denial. An applicant for a property tax exemption under this subsection may appeal the decision of the board of supervisors to the district court.

As used in this subsection, “impoundment” means a reservoir or pond which has a storage capacity of at least eighteen acre-feet of water or sediment at the time of construction; “storage capacity” means the total area below the crest elevation of the principal spillway including the volume of any excavation in the area; and “impoundment structure” means a dam, earthfill, or other structure used to create an impoundment.

21.  Low-rent housing.  The property owned and operated by a nonprofit organization providing low-rent housing for persons who are elderly and persons with physical and mental disabilities. The exemption granted under the provisions of this subsection shall apply only until the terms of the original low-rent housing development mortgage is paid in full or expires, subject to the provisions of subsection 14.

22.  Natural conservation or wildlife areas.   Recreational lakes, forest covers, rivers and streams, river and stream banks, and open prairies as designated by the board of supervisors of the county in which located. The board of supervisors shall annually designate the real property, not to exceed in the aggregate for the fiscal year beginning July 1, 1983, the greater of one percent of the acres assessed as agricultural land or three thousand acres in each county, for which this exemption shall apply. For subsequent fiscal years, the limitation on the maximum acreage of real property that may be granted exemptions shall be the limitation for the previous fiscal year, unless the amount of acreage granted exemptions for the previous fiscal year equaled the limitation for that year, then the limitation for the subsequent fiscal year is the limitation for the previous fiscal year plus an increase, not to exceed three hundred acres, of ten percent of that limitation. The procedures of this subsection shall be followed for each assessment year to procure an exemption for the fiscal year beginning in the assessment year. The exemption shall be only for the fiscal year for which it is granted. A parcel of property may be granted subsequent exemptions. The exemption shall only be granted for parcels of property of two acres or more.

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 April 15 of the assessment year, on forms provided 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 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 assessment year in which the exemption is granted.

Before the board of supervisors may designate real property for the exemption, it shall establish priorities for the types of real property for which an exemption may be granted and the amount of acreage. These priorities may be the same as or different than those for previous years. The board of supervisors shall get the approval of the governing body of the city before an exemption may be granted to real property located within the corporate limits of that city. A public hearing shall be held with notice given as provided in section 73A.2 at which the proposed priority list shall be presented. However, no public hearing is required if the proposed priorities are the same as those for the previous year. After the public hearing, the board of supervisors shall adopt by resolution the proposed priority list or another priority list. Property upon which are located abandoned buildings or structures shall have the lowest priority on the list adopted, except where the board of supervisors determines that a structure has historic significance. The board of supervisors shall also provide for a procedure where the amount of acres for which exemptions are sought exceeds the amount the priority list provides for that type or in the aggregate for all types.

After receipt of an application with its accompanying certification and affidavit and the establishment of the priority list, the board of supervisors may grant a tax exemption under this subsection using the established priority list as a mandate. Real property designated for the tax exemption shall be designated by May 15 of the assessment year in which begins the fiscal year for which the exemption is granted. Notification shall be sent to the county auditor and the applicant.

The board of supervisors does not have to grant tax exemptions under this subsection, grant tax exemptions in the aggregate of the maximum acreage which may be granted exemptions, or grant a tax exemption for the total acreage for which 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 stream banks, or open prairie and which 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 approved by the commissioners of the soil and water conservation district in which it is located. 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 high water mark of the river and stream or river and stream banks. Property shall not be denied an exemption because of the existence upon the property of an abandoned building 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:

a.  ”Open prairies” includes hillsides and gully areas which have a permanent grass cover but does not include native prairies meeting the criteria of the natural resource commission.

b.  ”Forest cover” means land which is predominantly wooded.

c.  ”Recreational lake” means a body of water, which is not a river or stream, owned solely by a nonprofit organization and primarily used for boating, fishing, swimming and other recreational purposes.

d.  ”Used for economic gain” includes, but is not limited to, using property for the storage of equipment, machinery, or crops.

Notwithstanding other requirements under this subsection, the owner of any property lying between a river or stream and a dike which is required to be set back three hundred feet or less from the river or stream shall automatically be granted an exemption for that property upon submission of an application accompanied by an affidavit signed by the applicant that if the exemption is granted the property will not be used for economic gain during the period of exemption. The exemption shall continue from year to year for as long as the property qualifies and is not used for economic gain, without need for filing additional applications or affidavits. Property exempted pursuant to this paragraph is in addition to the maximum acreage applicable to other exemptions under this subsection.

23.  Native prairie and wetland.  Land designated as native prairie or land designated as a protected wetland by the department of natural resources pursuant to section 456B.12. Application for the exemption shall be made on forms provided by the department of revenue and finance. Land designated as a protected wetland shall be assessed at a value equal to the average value of the land where the wetland is located and which is owned by the person granted the exemption. The application forms shall be filed with the assessing authority not later than the first of February of the year for which the exemption is requested.

The application must be accompanied by an affidavit signed by the applicant that if the exemption is granted, the property will not be used for economic gain during the assessment year in which the exemption is granted.

If the property is used for economic gain during the assessment year in which the exemption is granted, the property shall lose its tax exemption and shall be taxed at the rate levied by the county for the fiscal year beginning in that assessment year.

The first annual application shall be accompanied by a certificate from the department of natural resources stating that the land is native prairie or protected wetland. The department of natural resources shall issue a certificate for the native prairie exemption if the department finds that the land has never been cultivated, is unimproved, is primarily a mixture of warm season grasses interspersed with flowering plants, and meets the other criteria established by the natural resource commission for native prairie. The department of natural resources shall issue a certificate for the wetland exemption if the department finds the land is a protected wetland, as defined under section 456B.1, or if the wetland was previously drained and cropped but has been restored under a nonpermanent restoration agreement with the department or other county, state, or federal agency or private conservation group. A taxpayer may seek judicial review of a decision of the department according to chapter 17A. The natural resource commission shall adopt rules to implement this subsection.

The assessing authority each year may submit to the department a claim for reimbursement of tax revenue lost from the exemption. Upon receipt of the claim, the department shall reimburse the assessing authority an amount equal to the lost tax revenue based on the value of the protected wetland as assessed by the authority, unless the department reimburses the authority based upon a departmental assessment of the protected wetland. The authority may contest the department’s assessment as provided in chapter 17A. The department is not required to honor a claim submitted more than sixty days after the authority has assessed land where the protected wetland is located and which is owned by the person granted the exemption.

24.  Land certified as a wildlife habitat.  The owner of agricultural land may designate not more than two acres of the land for use as a wildlife habitat. After inspection, if the land meets the standards established by the natural resource commission for a wildlife habitat under section 483A.3, the department of natural resources shall certify the designated land as a wildlife habitat and shall send a copy of the certification to the appropriate assessor not later than February 1 of the assessment year for which the exemption is requested. The department of natural resources may subsequently withdraw certification of the designated land if it fails to meet the established standards for a wildlife habitat and the assessor shall be given written notice of the decertification.

25.  Right-of-way.  Railroad right-of-way and improvements on the right-of-way only during that period of time that the Iowa railway finance authority holds an option to purchase the right-of-way under section 327I.24.

26.  Public television station.  All grounds and buildings used or under construction for a public television station and not leased or otherwise used or under construction for pecuniary profit.

27.  Speculative shell buildings of certain organizations.  New construction of shell buildings by community development organizations, not-for-profit cooperative associations under chapter 499, or for-profit entities for speculative purposes or the portion of the value added to buildings being reconstructed or renovated by community development organizations, not-for-profit cooperative associations under chapter 499, or for-profit entities in order to become speculative shell buildings. The exemption or partial exemption shall be allowed only pursuant to ordinance of a city council or board of supervisors, which ordinance shall specify if the exemption will be available for community development organizations, not-for-profit cooperative associations under chapter 499, or for-profit entities and shall be effective for the assessment year in which the building is first assessed for property taxation or the assessment year in which the reconstruction or renovation first adds value and all subsequent years until the property is leased or sold or for a specific time period stated in the ordinance or until the exemption is terminated by ordinance of the city council or board of supervisors which approved the exemption. Eligibility for an exemption as a speculative shell building shall be determined as of January 1 of the assessment year. However, an exemption shall not be granted a speculative shell building of a not-for-profit cooperative association under chapter 499 or a for-profit entity if the building is used by the cooperative association or for-profit entity, or a subsidiary or majority owners thereof for other than as a speculative shell building. If the shell building or any portion of the shell building is leased or sold, the portion of the shell building which is leased or sold shall not be entitled to an exemption under this subsection for subsequent years. An application shall be filed pursuant to section 427B.4 for each project for which an exemption is claimed. Upon the sale of the shell building, the shell building shall be considered new construction for purposes of section 427B.1 if used for purposes set forth in section 427B.1.

For purposes of this subsection the following definitions apply:

a. (1)  “Community development organization” means an organization, which meets the membership requirements of subparagraph (2), formed within a city or county or multicommunity group for one or more of the following purposes:

(a)  To promote, stimulate, develop, and advance the business prosperity and economic welfare of the community, area, or region and its citizens.

(b)  To encourage and assist the location of new business and industry.

(c)  To rehabilitate and assist existing business and industry.

(d)  To stimulate and assist in the expansion of business activity.

(2)  For purposes of this definition, a community development organization must have at least fifteen members with representation from the following:

(a)  A representative from government at the level or levels corresponding to the community development organization’s area of operation.

(b)  A representative from a private sector lending institution.

(c)  A representative of a community organization in the area.

(d)  A representative of business in the area.

(e)  A representative of private citizens in the community, area, or region.

b.  ”New construction” means new buildings or structures and includes new buildings or structures which are constructed as additions to existing buildings or structures. “New construction” also includes reconstruction or renovation of an existing building or structure which constitutes complete replacement of an existing building or structure or refitting of an existing building or structure, if the reconstruction or renovation of the existing building or structure is required due to economic obsolescence, if the reconstruction or renovation is necessary to implement recognized industry standards for the manufacturing or processing of products, and the reconstruction or renovation is required in order to competitively manufacture or process products or for community development organizations, not-for-profit cooperative associations under chapter 499, or for-profit entities to market a building or structure as a speculative shell building, which determination must receive prior approval from the city council of the city or county board of supervisors of the county.

c.  ”Speculative shell building” means a building or structure owned and constructed or reconstructed by a community development organization, a not-for-profit cooperative association under chapter 499, or a for-profit entity without a tenant or buyer for the purpose of attracting an employer or user which will complete the building to the employer’s or user’s specification for manufacturing, processing, or warehousing the employer’s or user’s product line.

28.  Joint water utilities.  The property of a joint water utility established under chapter 389, when devoted to public use and not held for pecuniary profit.

29.  Methane gas conversion.  Methane gas conversion property shall be exempt from taxation.

For purposes of this subsection, “methane gas conversion property” means personal property, real property, and improvements to real property, and machinery, equipment, and computers assessed as real property pursuant to section 427A.1, subsection 1, paragraphs “e” and “j”, used in an operation connected with a publicly owned sanitary landfill to collect methane gas or other gases produced as a by-product of waste decomposition and to convert the gas to energy.

If the property used to convert the gas to energy also burns another fuel, the exemption shall apply to that portion of the value of such property which equals the ratio that its use of methane gas bears to total fuel consumed.

Application for this exemption shall be filed with the assessing authority not later than February 1 of each year for which the exemption is requested on forms provided by the department of revenue and finance. The application shall describe and locate the specific methane gas conversion property to be exempted. If the property consuming methane gas also consumes another fuel, the first year application shall contain a statement to that effect and shall identify the other fuel and estimate the ratio that the methane gas consumed bears to the total fuel consumed. Subsequent year applications shall identify the actual ratio for the previous year which ratio shall be used to calculate the exemption for that assessment year.

30.  Mobile home park storm shelter.  A structure constructed as a storm shelter at a mobile home park as defined in section 435.1. An application for this exemption shall be filed with the assessing authority not later than April fifteenth of the first year for which the exemption is requested, on forms provided by the department of revenue and finance. The application shall describe and locate the storm shelter to be exempted. If the storm shelter structure is used exclusively as a storm shelter, all of the structure’s assessed value shall be exempt from taxation. If the storm shelter structure is not used exclusively as a storm shelter, the storm shelter structure shall be assessed for taxation at seventy-five percent of its value as commercial property.

31.  Barn preservation.  The increase in assessed value added to a farm structure constructed prior to 1937 as a result of improvements made to the farm structure for purposes of preserving the integrity of the internal and external features of the structure as a barn is exempt from taxation. To be eligible for the exemption, the structure must have been first placed in service as a barn prior to 1937. The exemption shall apply to the assessment year beginning after the completion of the improvements to preserve the structure as a barn.

For purposes of this subsection, “barn” means an agricultural structure, in whatever shape or design, which is used for the storage of farm products or feed or for the housing of farm animals, poultry, or farm equipment.

Application for this exemption shall be filed with the assessing authority not later than February 1 of the first year for which the exemption is requested, on forms provided by the department of revenue and finance. The application shall describe and locate the specific structure for which the added value is requested to be exempt.

Once the exemption is granted, the exemption shall continue to be granted for subsequent assessment years without further filing of applications as long as the structure continues to be used as a barn. The taxpayer shall notify the assessing authority when the structure ceases to be used as a barn.

32.  One-room schoolhouse preservation.  The increase in assessed value added to a one-room schoolhouse as a result of improvements made to the structure for purposes of preserving the integrity of the internal and external features of the structure as a one-room schoolhouse is exempt from taxation. The exemption shall apply to the assessment year beginning after the completion of the improvements to preserve the structure as a one-room schoolhouse.

Application for this exemption shall be filed with the assessing authority not later than February 1 of the first year for which the exemption is requested, on forms provided by the department of revenue and finance. The application shall describe and locate the specific one-room schoolhouse for which the added value is requested to be exempt.

Once the exemption is granted, the exemption shall continue to be granted for subsequent assessment years without further filing of applications as long as the structure is not used for dwelling purposes and the structure is preserved as a one-room schoolhouse. The taxpayer shall notify the assessing authority when the structure ceases to be eligible. The exemption in this subsection applies even though the one-room schoolhouse is no longer used for instructional purposes.

Section History: Early form

1.  [C51, § 455; R60, § 711; C73, § 797; C97, § 1304; SS15, § 1304; C24, 27, 31, 35, 39, § 6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.1]

2.  [C51, § 455; R60, § 711; C73, § 797; C97, § 1304; SS15, § 1304; C24, 27, 31, 35, 39, § 6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.1; 81 Acts, ch 31, § 8]

3, 4.  [C51, § 455; R60, § 711; C73, § 797; C97, § 1304; SS15, § 1304; C24, 27, 31, 35, 39, § 6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.1]

5.  [SS15, § 1304; C24, 27, 31, 35, 39, § 6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.1]

6.  [C24, 27, 31, 35, 39, § 6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.1]

7, 8, 9, 10.  [C51, § 455; R60, § 711; C73, § 797; C97, § 1304; SS15, § 1304; C24, 27, 31, 35, 39, § 6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.1; 82 Acts, ch 1247, § 1]

11.  [C97, § 1304; SS15, § 1304; C24, 27, 31, 35, 39, § 6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.1]

12.  [C24, 27, 31, 35, 39, § 6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.1]

13.  [C51, § 455; R60, § 711; C73, § 797; C97, § 1304; SS15, § 1304; C24, 27, 31, 35, 39, § 6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.1]

14.  [C97, § 1304; SS15, § 1304; C24, 27, 31, 35, 39, § 6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.1]

15.  [C97, § 1304; SS15, § 1304; C24, 27, 31, 35, 39, § 6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.1]

16.  [C51, § 455; R60, § 711; C73, § 797; C97, § 1304; SS15, § 1304; C24, 27, 31, 35, 39, § 6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.1]

17.  [R60, § 711; C73, § 797; C97, § 1304; SS15, § 1304; C24, 27, 31, 35, 39, § 6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.1]

18.  [SS15, § 1304; C24, 27, 31, 35, 39, § 6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.1]

19.  [C51, § 468, 469; R60, § 723, 724; C73, § 815, 816; C97, § 1318, 1319, 1323; S13, § 1330-g, 1342-g, 1346-g; SS15, § 1346-s; C24, 27, 31, 35, 39, § 6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.1]

20.  [C35, 39, § 6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.1]

21.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.1]

22.  [C62, 66, 71, 73, 75, 77, 79, 81, § 427.1]

23.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.1]

24, 25.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.1]

26.  [C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.1]

27.  [C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.1]

28.  [C62, 66, 71, 73, 75, 77, 79, 81, § 427.1]

29.  [C66, 71, 73, 75, 77, 79, 81, § 427.1]

30.  [C71, 73, 75, 77, 79, 81, § 427.1]

31.  [C73, 75, 77, 79, 81, § 427.1; 82 Acts, ch 1034, § 1]

32.  [C75, 77, 79, 81, § 427.1; 82 Acts, ch 1199, § 92, 93, 96]

33.  [C75, 77, 79, 81, § 427.1; 82 Acts, ch 1199, § 69, 96]

34.  [C77, 79, 81, § 427.1]

35.  [C79, 81, § 427.1]

36.  [82 Acts, ch 1247, § 2]

37.  [82 Acts, ch 1247, § 2]

38.  [82 Acts, ch 1247, § 2]

Section History: Recent form

83 Acts, ch 121, § 8; 83 Acts, ch 133, § 1, 2; 83 Acts, ch 178, § 1; 84 Acts, ch 1222, § 5, 6, 7; 85 Acts, ch 32, § 102; 86 Acts, ch 1113, § 1, 2; 86 Acts, ch 1200, § 8; 86 Acts, ch 1241, § 35; 87 Acts, ch 23, § 12-14; 87 Acts, ch 233, § 495; 88 Acts, ch 1134, § 81; 89 Acts, ch 296, §43, 44; 90 Acts, ch 1006, § 1; 90 Acts, ch 1199, § 5-8; 91 Acts, ch 97, §52, 53; 91 Acts, ch 168, §8; 92 Acts, ch 1073, §10, 11; 92 Acts, ch 1225, §3, 4; 93 Acts, ch 121, §1; 93 Acts, ch 159, §1; 95 Acts, ch 83, §19; 95 Acts, ch 84, §1-3; 96 Acts, ch 1034, § 39; 96 Acts, ch 1129, § 94; 96 Acts, ch 1167, § 5; 97 Acts, ch 158, §30; 98 Acts, ch 1194, § 28, 40; 99 Acts, ch 63, §5, 8; 99 Acts, ch 151, §41, 42, 89; 99 Acts, ch 152, §17, 40; 99 Acts, ch 186, §3-5; 99 Acts, ch 208, §56; 2000 Acts, ch 1058, §39; 2000 Acts, ch 1194, § 15, 17; 2000 Acts, ch 1205, §1

Internal References

Referred to in § 331.301, 331.401, 347.32, 364.4, 364.19, 420.207, 421.17, 422.7, 422.35, 422A.1, 427.13, 437A.4, 437A.6, 456A.16, 461A.79, 463B.2, 465A.4, 483A.3

Footnotes

(1) Federally owned lands, § 1.4 et seq.

(8) Leased church property, § 565.2

Contracts with city or county for services; see § 364.19

1998 amendment to subsection 2 is effective January 1, 1999, and applies to property tax assessment years and replacement tax years beginning on or after that date; 98 Acts, ch 1194, § 40

1999 amendment to subsection 2 applies retroactively to July 1, 1993; 99 Acts, ch 63, §8

Subsection 30 applies to property tax assessment years beginning on or after January 1, 2000; 99 Acts, ch 186, §4

Women from our history who have served as role models

 Our predecessors

It was on this date in 1869 that Elizabeth Cady Stanton and Susan B. Anthony formed the National Woman Suffrage Association. The 15th Amendment was being considered, granting voting rights to African American men, but not to women. The women’s suffrage movement was divided over whether to support the bill. One faction felt that any advancement in civil rights would eventually help women. But the other faction, led by Stanton and Anthony, opposed giving these rights to another group of men who, they felt, would then have no further interest in advancing the cause of women. They split from the American Equal Rights Association, forming their own national organization to be run by women.

Stanton and Anthony worked together for 50 years, and they made a good team. Anthony never married, so she was free to devote her life to the women’s movement. Stanton wasn’t free to travel for many years. She stayed home, raised the kids, did the research, and wrote the speeches that Anthony delivered.

Stanton once said, “I am the better writer, she the better critic… and together we have made arguments that have stood unshaken by the storms of thirty long years; arguments that no man has answered.”

WFAN.org

Many Thanks, WFAN’s Leigh

“Sheep Dog” – an emerging role model for women for adopting change not only as a way of life, but also for getting things done.

For years I have noticed that most offices have an office manager, who coordinates everything so that the work to be done is done efficiently. Then I found Bonnie’s comparison for women in farming:

When I was in the active part of the W.K. Kellogg Leadership Fellowship in the mid 1980s, male models were clearly the standard.  I came to realize that those models would not work for me as a woman.

One day, my Extension Director, who had urged me to apply for the Fellowship, asked me what I was learning about leadership models.  His specialty was animal science.  On the spot, I titled the emerging model for me the  “sheep dog” model.

For those from a farming background, you’ll be able to quickly envision this model–the small dog, tasked with care of the cattle herd, including moving them through gates to a different field or to the chute for boarding a truck or protecting them from danger.  By singling out a lead cow and getting her to move toward the gate, then nipping and barking at others in the herd, they eventually move.

To me, its a take-off of the adoption of change model of identifying the innovators and eventually the laggards and applying appropriate techniques to help people move through adoption of a practice, a body of knowledge, a technology, etc.

• I’ve continued this model much of the time over the years.
• Most of the time, it’s a model that works.
• Sometimes, there’s need for other models.
• The key is having the wisdom to understand the situation and know the difference in models and when to use which!

Bonnie Braun,

Professor and Extension Policy Specialist  University of Maryland

Many thanks, Bonnie.

One other observation from my own experience is that women’s leadership does not always involve the visibility/high-profile public aspect that men’s leadership seems to require.

There are often very strong, effective leaders behind the scenes who craft, implement, organize, support, educate, convene and facilitate movement of a group or idea, but themselves remain in the background.

It is so easy to miss these women in our history/herstory, as well as in thinking about how to foster alternative leadership models.

The strong, visible individual voices are essential and powerful, (and programs like Kellogg Fellowships help foster them,) but so are the quiet movers and shakers who make things happen more organically and gradually.  It would be interesting to think about what kinds of programs would help support and develop that kind of leadership as well.

Sue

Many Thanks, Sue.

This Little Piggy Went To Market: Factory Farms Change Farm Community

People who eat pork,

People who build homes near agriculturally zoned land:

There is a bigger issue at hand here to be examined so that a solution can be found.

How much land is actually available to produce hogs for pork?  Yes, hogs tend to stink.

What are the zoning laws? Who built homes and subdivisions near an agricultural area as a developer in the first place has made a huge profit, but did they take into consideration the quality of life for their future residents, their client base? What moral compass guides these developers? Building lovely homes involves the selection of a proper location and the local economy needs to be considered in its entirety. “The single focus solution” that only looks at one aspect of  the question related as to where to build the next new subdivision needs to be considered and factored in to a long term growth plan.

This issue had it been considered first before the construction of either entity in a long term growth plan may have alleviated some of this problem. It appears that neither side considered what would happen next door. We all guard the privilege to be able to use our own land as we see fit.

All of us have neighbors of one sort of another…… And this needs to be considered and accounted for long before any money is spent. I think that the home buyers got taken by the developers in this case, but that is my personal bias and I will readily accept my bias.

How do we provide adequate amounts of pork and design sustainable housing for the future??

A solution that allows for agriculture to exist near an urban edge needs to be found.

If people weren’t demanding new homes in the outer areas and if people simply didn’t eat pork, this problem wouldn’t exist. A middle ground needs to be found so that we can find ways to guarantee that farmland is preserved for producing food for future generations as the population grow numbers surge.

What economic forces are driving the development of factory pig farms?

Has the central core of the city, urban area, been adequately considered for the development of new and sustainable housing?

There Is A Solution That Will Benefit ALL

“No fairness in the way neighbors are treated”

[The pork producers response doesn't t exist yet, so what would they have to say about how they are being treated from their perspective as neighbors hasn't been addressed yet. Input in the comments section are excellent. This problem, by the way, exists in almost every state from what I have read. It is a real problem that needs to be addressed and understood by way of what it means to be a good neighbor, and what other factors set up this scenario so that this keeps happening all over.  Have any formal studies been done on this yet?]

May. 12, 2012  - The Des Moines Register

• FILED UNDER

• Opinion

It is 11 a.m. on Saturday morning. I just opened the door to let the dog out and was greeted by a foul-smelling manure odor from the factory hog farm that is located 1 mile west of our residence. I have a heartsick feeling because there are three more factory hog lots of 2,400 head each under construction within 1.5 miles of our home.

Thus, we are surrounded. No matter from which way the wind blows, we will get the noxious, possibly health-threatening stink.

Our farm has been in our family for more than 100 years. We have lived here, farmed the land, raised our family, cared for, worked for and improved our farmstead through the years. Not only has our quality of life been stolen, but our greatest asset, our home’s value, has been diminished and is now worth a fraction of its prior value. [ Ah so they were there first. Who gave the building permit for the pork factory farms to be built?]

Even a criminal gets his day in court. We get nothing. No hearing, no judge, no jury, no compensation. Is this what our founding fathers in our Constitution meant by freedom of life, liberty and the pursuit of happiness? Have our esteemed rulers in Des Moines decided that huge corporations’ rights to greedy profits supersede the rights of the individual? The government is charged with guaranteeing these rights for all citizens. It has failed miserably in this obligation.

The courts have ruled that government cannot take individual property for new roads, etc., without just compensation. Can the government make laws to enable the individual citizen’s property to be diminished in liveability and in value without compensation? What is fair and where is the logic?

As a result of events not of our making and beyond our control, a life’s work, savings and all of our dreams are destroyed with no hope or possibility of reversal. Is this really America?

— Charlotte Witry, Waterloo

Comments:

Perry, Iowa
The “Master Matrix” system used to build these CAFO needs to be scrapped and some new rules written.

As it stands now anyone can build a CAFO if they score 50% on the Master Matrix. Also, points are assigned for the strangest things. Negative points should be given for things that are not done- like a face to face talk with the nearby property owners, New Laws Are Needed!

· Saint Thomas Aquinas College
This lady is far from being alone! Corporate AG needs to be reined in, sued for damages, and sent out of town with a fire on their tail. Most of the livestock is corporate owned just like the facilities and they pay no taxes on their earnings and just cost the local community money!

Iowa St
There is a small confinement 1/4 mile northeast of me and the wind doesn’t come from that direction often and it is usually changing direction when it does. The smell is tolerable, but the billions of flies that come with it are not. Surely there is a better way to raise hogs. This cannot be a best practice.

· Top commenter · Des Moines, Iowa
Only for the corporate bottom line and the CEO bonus’.

Griswold
Hog raising has changed dramatically since I left the farm in 1975. First, you don’t find a homestead every 1/4 mile with a farmer raising some hogs and cattle, and milking cows. It’s a time consuming business that doesn’t allow for down time. Today row crop farmers can make more money raising corn and beans and have time for a few other things in life.

It would appear to me, and I’m not an economics major, that more confinements are being built because somebody somewhere wants to buy pork. ~ Griswold Iowa input

This Little Piggy Went to Market, this little piggy ……

Family Farm Land and the women who love their family and the land

An Open Letter to Mom
May 11, 2012
By Kevin Spafford
Farm Journal Legacy Project

Dear Mom,
You’ve taught me so much; how can I ever thank you? As a child you encouraged me to always do my best. You taught me that life isn’t about what you get, it’s about what you give. You taught me values, reminding me to stand up for what I believe in. And you showed me that personal connections—family, friends and colleagues—are more important than material possessions.

Though the words may vary, the language of motherhood is based on

• caring,
• kindness
• and love.

In the following paragraphs, read what some real farm moms have to say about life, family and leaving a legacy. Learn more about these moms on “Leave a Legacy TV.”

Happy Mother’s Day.

On encouraging the next generation to pursue a career in farming, Mary Dye says,

“If you have that mentoring mindset… encouraging them [her three daughters] to develop their skills and abilities and then leaving that option open, they’ll be successful in other pursuits if this doesn’t work out the way we planned.”

When referring to the bonds of family, Deborah Rovey states,

“The key is family. I think family first. And, you know, those ties run deep. And so that way you can get through the adversities that come along, because you are family and you’re gonna stay family forever.”

Mary Mooney says what she values is,

“The land.

Never give up the land. Land is wealth. That’s why we still have that ranch today. If any one of my family members comes to me and says, ‘I need to make money,’ like my son, I say, ‘You know what, there’s a ranch, there’s olives and there’s farmers markets.

Have at it.’”

Farming’s not a simple life, but for Lauren Kerr,

“It’s fun.” She says, “I like to stay connected to it. And I think it’s important to show our kids it’s not just dads that work on a farm—everybody can.”

We’re all going to leave a legacy. Mary Rickert says without hesitation,

“My legacy? Well, I’d like to leave wherever I’ve lived a better place—that I’ve touched people and been a good influence. And hopefully inspired them a little bit to be a better person, and to be a kinder, gentler person—whether to each other or to the earth or to the cattle.”