Iowa Code
Chapter 10B - AGRICULTURAL LANDHOLDING REPORTING
Section 10B.1 - Definitions.

10B.1 Definitions.
As used in this chapter, unless the context otherwise requires:
1. “Agricultural land” means the same as defined in section 9H.1.
2. “Cooperative association” means any entity organized on a cooperative basis, including an association of persons organized under chapter 497, 498, or 499; an entity composed of entities organized under those chapters; or a cooperative organized under chapter 501 or 501A.
3. “Corporation” means a domestic or foreign corporation, including an entity organized pursuant to chapter 490, or a nonprofit corporation.
4. “Farming” means the same as defined in section 9H.1.
5. “Foreign business” means the same as defined in section 9I.1.
6. “Foreign government” means the same as defined in section 9I.1.
7. “Limited liability company” means a foreign or domestic limited liability company, including a limited liability company as defined in section 489.102.
8. “Limited partnership” means a foreign or domestic limited partnership, including a limited partnership as defined in section 488.102, and a domestic or foreign limited liability limited partnership under chapter 488.
9. “Nonprofit corporation” means the same as defined in section 9H.1.
10. “Nonresident alien” means the same as defined in section 9I.1.
11. “Reporting entity” means any of the following:
a. A corporation, other than a family farm corporation as defined in section 9H.1, including an authorized farm corporation as defined in section 9H.1 or networking farmers corporation as defined in section 10.1, holding an interest in agricultural land in this state.
b. A cooperative association holding an interest in agricultural land in this state.
c. A limited partnership, other than a family farm limited partnership as defined in section 9H.1, holding an interest in agricultural land in this state.
d. A person acting in a fiduciary capacity or as a trustee on behalf of a person, including a corporation, cooperative association, limited liability company, or limited partnership, which holds in a trust, other than through a family trust as defined in section 9H.1, including through an authorized trust, an interest in agricultural land in this state.
e. A limited liability company, other than a family farm limited liability company as defined in section 9H.1, including an authorized limited liability company as defined in section 9H.1, or a networking farmers limited liability company or farmers cooperative limited liability company as defined in section 10.1, holding an interest in agricultural land in this state.
f. A foreign business holding an interest in agricultural land in this state as provided in chapter 9I.
g. A foreign government holding an interest in agricultural land in this state as provided in chapter 9I.
h. A nonresident alien holding an interest in agricultural land in this state as provided in chapter 9I.
98 Acts, ch 1110, §201, 301; 2000 Acts, ch 1024, §2; 2002 Acts, ch 1050, §2; 2003 Acts, ch 108, §6; 2004 Acts, ch 1049, §191; 2004 Acts, ch 1175, §352, 353, 394, 400; 2005 Acts, ch 135, §101; 2008 Acts, ch 1162, §128, 154, 155; 2010 Acts, ch 1061, §3; 2018 Acts, ch 1136, §4

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