2025 Session Last amended: 2013 session

§ 477A.11 — Natural Resources Lands, Payments in Lieu; Definitions

Plain-Language Summary

This section defines the types of state-owned land that qualify for payments-in-lieu-of-taxes (PILT) to local governments. It covers several categories: acquired natural resources land (purchased from private owners), wildlife management land, other natural resources land, military game refuges, transportation wetlands, and land utilization project land. Each category has different payment rates in section 477A.12.

Practical Notes
The definitions in this section are important because they determine which state lands trigger payments to counties. Counties with significant amounts of wildlife management areas or state-purchased natural resources lands receive the highest per-acre payments. Counties should monitor the commissioner’s annual acreage certification closely, as errors can affect payment amounts.