Iowa § 426.1 Agricultural land credit fund

Iowa Statutes

§ 426.1 — Agricultural land credit fund

Iowa § 426.1

Title XFINANCIAL RESOURCES

Ch. 426AGRICULTURAL LAND TAX CREDIT

This text of Iowa § 426.1 (Agricultural land credit fund) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 426.1 (2026).

Text

There is created as a permanent fund in the office of the treasurer of state a fund to
be known as the agricultural land credit fund, and for the purpose of establishing and
maintaining this fund for each fiscal year there is appropriated thereto from funds in
the general fund not otherwise appropriated the sum of thirty-nine million one hundred
thousand dollars of which the first ten million dollars shall be transferred to and deposited
into the family farm tax credit fund created in section 425A.1. Any balance in said fund on
June 30 shall revert to the general fund.

Free access — add to your briefcase to read the full text and ask questions with AI

There is created as a permanent fund in the office of the treasurer of state a fund to
be known as the agricultural land credit fund, and for the purpose of establishing and
maintaining this fund for each fiscal year there is appropriated thereto from funds in
the general fund not otherwise appropriated the sum of thirty-nine million one hundred
thousand dollars of which the first ten million dollars shall be transferred to and deposited
into the family farm tax credit fund created in section 425A.1. Any balance in said fund on
June 30 shall revert to the general fund.