Bill Text: IA SSB3131 | 2015-2016 | 86th General Assembly | Introduced
Bill Title: A study bill for an act providing for the administration of certain excise taxes imposed on the sale of cattle.
Spectrum: Unknown
Status: (Introduced - Dead) 2016-02-17 - Voted - Agriculture. [SSB3131 Detail]
Download: Iowa-2015-SSB3131-Introduced.html
Senate
Study
Bill
3131
-
Introduced
SENATE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
AGRICULTURE
BILL
BY
CHAIRPERSON
SENG)
A
BILL
FOR
An
Act
providing
for
the
administration
of
certain
excise
taxes
1
imposed
on
the
sale
of
cattle.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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Section
1.
Section
181.1,
subsection
3,
Code
2016,
is
1
amended
by
striking
the
subsection
and
inserting
in
lieu
2
thereof
the
following:
3
3.
“Executive
committee”
means
the
executive
committee
of
4
the
association
as
created
in
section
181.3.
5
Sec.
2.
Section
181.1,
subsection
6,
paragraph
b,
Code
2016,
6
is
amended
to
read
as
follows:
7
b.
The
person
acquired
ownership
of
cattle
to
facilitate
8
the
transfer
of
ownership
of
such
cattle
from
the
seller
to
a
9
third
party;
resold
such
cattle
no
later
than
ten
days
from
the
10
date
on
which
the
person
acquired
ownership;
and
certified
as
11
required
by
rules
adopted
by
the
council
executive
committee
.
12
Sec.
3.
Section
181.2,
Code
2016,
is
amended
to
read
as
13
follows:
14
181.2
Duties
and
objects
of
association.
15
The
Iowa
beef
cattle
producers
association
shall
do
all
of
16
the
following:
17
1.
Aid
in
the
marketing
and
promotion
of
the
cattle
industry
18
of
the
state.
19
2.
Provide
for
practical
and
scientific
instruction
in
20
the
breeding
and
raising
of
cattle
Conduct
research
on
beef
21
production
and
evaluate
Iowa
beef
production
needs
.
22
3.
Make
demonstrations
in
the
feeding
of
cattle
and
publish
23
suggestions
beneficial
to
such
business
Provide
educational
24
materials
and
opportunities
to
consumers,
producers,
and
youth
25
regarding
the
benefits
of
Iowa’s
beef
cattle
industry
.
26
4.
Aid
and
promote
cattle
feeding
contests,
shows,
and
27
sales.
28
5.
4.
Prepare
an
annual
report
of
the
proceedings
and
29
expenditures
of
the
council
executive
committee
as
provided
in
30
section
181.18B
.
31
Sec.
4.
Section
181.3,
Code
2016,
is
amended
to
read
as
32
follows:
33
181.3
Iowa
beef
industry
council
Executive
committee
——
34
creation
and
operation
.
35
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1.
An
Iowa
beef
industry
council
executive
committee
of
the
1
Iowa
beef
cattle
producers
association
is
created.
The
council
2
executive
committee
consists
of
eight
ten
members,
including
3
all
of
the
following:
4
a.
Five
producers
elected
by
the
Iowa
beef
cattle
producers
5
association
pursuant
to
section
181.6A
.
6
b.
Two
producers
appointed
by
the
Iowa
cattlemen’s
7
association.
8
c.
One
livestock
market
representative
appointed
pursuant
to
9
subsection
2
.
10
c.
d.
The
secretary
of
agriculture
or
a
designee,
who
shall
11
serve
as
a
voting
an
ex
officio
,
voting
member.
12
d.
e.
The
dean
of
the
college
of
agriculture
and
life
13
sciences
of
Iowa
state
university
of
science
and
technology
or
14
a
designee,
who
shall
serve
as
a
voting
an
ex
officio
,
voting
15
member.
16
2.
The
Iowa
livestock
auction
market
association
shall
17
nominate
two
livestock
market
representatives.
The
secretary
18
of
agriculture
shall
appoint
one
of
the
nominees
or
another
19
livestock
market
representative
of
the
secretary’s
choice,
who
20
shall
serve
at
the
pleasure
of
the
secretary.
21
3.
The
council
executive
committee
shall
elect
a
22
chairperson,
secretary,
and
other
officers
it
deems
necessary.
23
4.
Except
for
ex
officio
members,
vacancies
in
the
council
24
executive
committee
resulting
from
death,
inability
or
refusal
25
to
serve,
or
failure
to
meet
the
qualifications
of
this
chapter
26
shall
be
filled
by
the
council
executive
committee
.
If
the
27
council
executive
committee
fails
to
fill
a
vacancy,
the
28
secretary
shall
fill
it.
Vacancy
appointments
shall
be
only
29
for
the
remainder
of
the
unexpired
term.
30
Sec.
5.
Section
181.4,
Code
2016,
is
amended
to
read
as
31
follows:
32
181.4
Employees
of
council
Executive
committee
——
employees
.
33
The
council
executive
committee
may
employ
two
or
more
34
competent
persons
who
shall
devote
their
entire
time,
under
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the
direction
of
the
council
executive
committee
,
in
carrying
1
out
the
provisions
of
this
chapter
.
The
salary
of
persons
so
2
employed
shall
be
set
by
the
council
executive
committee
,
and
3
the
persons
shall
hold
office
at
the
pleasure
of
the
council
4
executive
committee
.
5
Sec.
6.
Section
181.6A,
Code
2016,
is
amended
to
read
as
6
follows:
7
181.6A
Election
of
council
Executive
committee
——
election
.
8
1.
The
Iowa
beef
cattle
producers
association
shall
hold
an
9
annual
meeting
of
producers.
An
election
shall
be
held
at
the
10
annual
meeting,
as
necessary,
for
election
of
producers
to
the
11
council
executive
committee
.
12
2.
Prior
to
the
annual
meeting,
the
association
shall
13
appoint
a
nominating
committee.
At
least
sixty
days
prior
to
14
the
annual
meeting
of
the
association,
the
nominating
committee
15
shall
nominate
two
producers
as
candidates
for
each
position
16
on
the
council
executive
committee
for
which
an
election
is
to
17
be
held.
At
least
forty-five
days
prior
to
the
annual
meeting
18
of
the
association,
additional
candidates
may
be
nominated
by
19
a
written
petition
of
fifty
producers.
Procedures
governing
20
the
place
of
filing
and
the
contents
of
the
petition
shall
be
21
promulgated
and
publicized
by
the
council
executive
committee
.
22
3.
Producers
attending
the
annual
meeting
of
the
23
association
may
vote
for
one
nominee
for
each
position
on
the
24
council
executive
committee
for
which
an
election
is
held.
25
Producers
not
attending
the
annual
meeting
of
the
association
26
may
vote
by
absentee
ballot
if
the
ballot
is
requested
and
27
mailed,
with
proper
postage,
to
the
council
executive
committee
28
prior
to
the
annual
meeting
of
the
association.
For
each
29
position
for
which
an
election
is
held,
the
candidate
receiving
30
the
highest
number
of
votes
shall
be
elected.
31
4.
Notice
of
election
for
council
executive
committee
32
membership
shall
be
given
by
the
council
executive
committee
by
33
publication
in
a
newspaper
of
general
circulation
in
the
state
34
and
in
any
other
reasonable
manner
as
determined
by
the
council
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executive
committee
,
and
shall
set
forth
the
date,
time,
and
1
place
of
the
annual
meeting
of
the
association.
The
council
2
executive
committee
shall
administer
the
elections,
with
the
3
assistance
of
the
secretary.
4
Sec.
7.
Section
181.7,
Code
2016,
is
amended
to
read
as
5
follows:
6
181.7
Research
Executive
committee
——
research
and
education
7
programs.
8
The
council
executive
committee
shall
initiate,
administer,
9
or
participate
in
research
and
education
programs
directed
10
toward
the
better
and
more
efficient
production,
promotion,
and
11
utilization
of
cattle
and
the
marketing
of
products
made
from
12
cattle.
The
council
executive
committee
shall
provide
for
the
13
methods
and
means
that
it
determines
are
necessary
to
further
14
the
purposes
of
this
section
,
including
but
not
limited
to
any
15
of
the
following:
16
1.
Providing
public
relations
and
other
promotion
17
techniques
for
the
maintenance
of
present
markets.
18
2.
Making
donations
to
nonprofit
organizations
furthering
19
the
purposes
of
this
section
.
20
3.
Assisting
in
the
development
of
new
or
larger
domestic
21
markets
for
products
made
from
cattle.
22
4.
Assisting
in
the
development
of
new
or
larger
foreign
23
markets
for
cattle
and
products
made
from
cattle.
24
Sec.
8.
Section
181.7A,
Code
2016,
is
amended
to
read
as
25
follows:
26
181.7A
Commencement
of
federal
assessment
——
suspension
and
27
recommencement
of
state
assessment.
28
1.
Prior
to
the
commencement
of
the
collection
of
the
29
federal
assessment,
the
council
executive
committee
may
seek
30
certification
as
a
qualified
state
beef
council
within
the
31
meaning
of
the
federal
Act.
32
2.
The
council
executive
committee
shall
suspend
the
state
33
assessment
upon
collection
of
the
federal
assessment.
The
34
state
assessment
shall
recommence
upon
the
earlier
of
the
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following:
1
a.
The
noncollection
of
the
federal
assessment.
The
2
recommenced
state
assessment
shall
be
imposed
for
a
four-year
3
period.
Its
effective
date
shall
be
the
first
date
for
which
4
the
federal
assessment
is
not
collected.
5
b.
The
passage
of
a
special
referendum
pursuant
to
section
6
181.19
regardless
of
whether
a
federal
assessment
is
being
7
collected.
8
Sec.
9.
Section
181.8,
Code
2016,
is
amended
to
read
as
9
follows:
10
181.8
Entering
Executive
committee
——
entering
premises
——
11
examining
records.
12
1.
The
council
executive
committee
may
authorize
its
13
agents
to
enter
at
a
reasonable
time
upon
the
premises
of
any
14
purchaser
charged
by
this
chapter
with
remitting
the
state
15
assessment
to
the
council
executive
committee
,
and
to
examine
16
records
and
other
instruments
relating
to
the
collection
of
the
17
state
assessment.
However,
the
council
executive
committee
18
must
first
have
reasonable
grounds
to
believe
that
the
state
19
assessment
has
not
been
remitted
or
fully
accounted
for.
20
2.
The
council
executive
committee
may
enter
into
21
arrangements
with
persons
purchasing
cattle
outside
of
this
22
state
for
remitting
the
state
assessment
by
such
purchasers.
23
Sec.
10.
Section
181.11,
Code
2016,
is
amended
to
read
as
24
follows:
25
181.11
Collection
of
state
assessment.
26
A
state
assessment
imposed
as
provided
in
this
chapter
27
shall
be
levied
and
collected
from
the
purchaser
on
each
sale
28
of
cattle
at
a
rate
provided
in
this
chapter
.
The
state
29
assessment
shall
be
imposed
on
any
person
selling
cattle
and
30
shall
be
deducted
by
the
purchaser
from
the
price
paid
to
the
31
seller.
The
purchaser,
at
the
time
of
the
sale,
shall
make
and
32
deliver
to
the
seller
a
separate
invoice
for
each
sale
showing
33
the
names
and
addresses
of
the
seller
and
the
purchaser,
the
34
number
of
cattle
sold,
and
the
date
of
sale.
The
purchaser
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shall
forward
the
state
assessment
to
the
council
executive
1
committee
at
a
time
prescribed
by
the
council
executive
2
committee
,
but
not
later
than
the
last
day
of
the
month
3
following
the
end
of
the
prior
reporting
period
in
which
the
4
cattle
are
sold.
5
Sec.
11.
Section
181.12,
Code
2016,
is
amended
to
read
as
6
follows:
7
181.12
Remission
of
state
assessment
on
application.
8
A
person
from
whom
a
state
assessment
is
collected
may,
by
9
written
application
filed
with
the
council
executive
committee
10
within
sixty
days
after
its
collection,
have
the
amount
11
remitted
to
the
person
by
the
council
executive
committee
.
The
12
information
that
the
state
assessment
is
refundable
and
the
13
address
of
the
council
executive
committee
to
which
application
14
for
a
refund
may
be
made
shall
appear
on
the
invoice
of
sale
15
form
supplied
by
the
purchaser
to
the
producer
near
the
area
16
on
the
form
which
shows
the
amount
of
the
state
assessment
17
paid.
The
council
executive
committee
shall
furnish
uniform
18
application
for
refund
forms
and
envelopes
properly
addressed
19
to
the
council
to
each
purchaser
charged
by
this
chapter
with
20
remitting
the
state
assessment
in
sufficient
number
to
make
the
21
refund
forms
and
envelopes
readily
available
to
all
producers.
22
A
purchaser
charged
by
this
chapter
with
remitting
the
state
23
assessment
shall
display
the
application
for
refund
forms
and
24
envelopes
in
a
prominent
position
in
its
place
of
business
and
25
make
them
the
forms
readily
available
to
all
producers.
26
Sec.
12.
Section
181.13,
Code
2016,
is
amended
to
read
as
27
follows:
28
181.13
Administration
of
moneys
originating
from
state
29
assessment
——
appropriation.
30
1.
All
state
assessments
imposed
under
this
chapter
31
shall
be
paid
to
and
collected
by
the
council
executive
32
committee
and
deposited
with
the
treasurer
of
state
in
a
33
separate
cattle
promotion
fund
which
shall
be
created
by
34
the
treasurer
of
state.
The
department
of
administrative
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services
shall
transfer
moneys
from
the
fund
to
the
council
1
executive
committee
for
deposit
into
an
account
established
2
by
the
council
executive
committee
in
a
qualified
financial
3
institution.
The
department
shall
transfer
the
moneys
as
4
provided
in
a
resolution
adopted
by
the
council
executive
5
committee
.
However,
the
department
is
only
required
to
6
transfer
moneys
once
during
each
day
and
only
during
hours
when
7
the
offices
of
the
state
are
open.
From
the
moneys
collected,
8
deposited,
and
transferred
to
the
council
executive
committee
,
9
in
accordance
with
the
provisions
of
this
chapter
,
the
council
10
executive
committee
shall
first
pay
the
costs
of
referendums
11
held
pursuant
to
this
chapter
,
the
costs
of
collection
of
such
12
state
assessments,
and
the
expenses
of
its
agents.
At
least
13
ten
percent
of
the
remaining
moneys
shall
be
remitted
to
the
14
association
in
proportions
determined
by
the
council
executive
15
committee
,
for
use
in
a
manner
not
inconsistent
with
section
16
181.7
.
The
remaining
moneys,
with
approval
of
a
majority
of
17
the
council
executive
committee
,
shall
be
expended
as
the
18
council
executive
committee
finds
necessary
to
carry
out
the
19
provisions
and
purposes
of
this
chapter
.
However,
in
no
event
20
shall
the
total
expenses
exceed
the
total
amount
transferred
21
from
the
fund
for
use
by
the
council
executive
committee
.
22
2.
All
moneys
deposited
in
the
cattle
promotion
fund
23
and
transferred
to
the
council
executive
committee
pursuant
24
to
this
section
are
appropriated
and
shall
be
used
for
25
the
administration
of
this
chapter
and
for
the
payment
of
26
claims
based
upon
obligations
incurred
in
the
performance
of
27
activities
and
functions
set
forth
in
this
chapter
.
28
3.
If
the
state
assessment
is
suspended
as
provided
in
29
section
181.7A
or
a
continuance
referendum
fails
to
pass
as
30
provided
in
section
181.19A
,
moneys
remaining
in
the
cattle
31
promotion
fund
and
transferred
to
the
council
executive
32
committee
shall
continue
to
be
transferred
and
expended
in
33
accordance
with
the
provisions
of
this
chapter
until
exhausted.
34
Sec.
13.
Section
181.17,
Code
2016,
is
amended
to
read
as
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follows:
1
181.17
Producers
not
members.
2
A
producer
who
is
not
a
member
of
the
Iowa
beef
cattle
3
producers
association
shall
be
entitled
to
vote
in
elections
4
of
persons
to
be
members
of
the
council
executive
committee
in
5
the
same
manner
as
if
the
producer
were
a
member.
The
members
6
elected
to
the
council
executive
committee
shall
elect
from
7
their
number
the
officers
referred
to
in
section
181.1A
.
8
Sec.
14.
Section
181.18,
Code
2016,
is
amended
to
read
as
9
follows:
10
181.18
Rules.
11
All
rules
of
the
council
heretofore
or
hereinafter
12
promulgated
adopted
by
the
executive
committee
shall
be
subject
13
to
the
provisions
of
chapter
17A
.
14
Sec.
15.
Section
181.18B,
Code
2016,
is
amended
to
read
as
15
follows:
16
181.18B
Report.
17
Each
year,
the
council
executive
committee
shall
prepare
18
and
submit
a
report
summarizing
the
activities
of
the
council
19
executive
committee
under
this
chapter
to
the
auditor
of
state
20
and
the
secretary
of
agriculture.
The
report
shall
show
all
21
income,
expenses,
and
other
relevant
information
concerning
22
fees
collected
and
expended
under
this
chapter
.
23
Sec.
16.
Section
181.19,
subsections
1
and
2,
Code
2016,
are
24
amended
to
read
as
follows:
25
1.
The
secretary
shall,
upon
the
petition
of
five
hundred
26
producers,
conduct
an
initial
referendum
to
determine
whether
a
27
state
assessment
is
to
be
imposed,
at
a
rate
established
by
the
28
council
of
executive
committee
not
to
exceed
fifty
cents
per
29
head
on
all
cattle
sold
for
any
purpose.
30
2.
The
secretary
shall,
upon
the
petition
of
five
hundred
31
producers,
conduct
a
special
referendum
to
do
any
of
the
32
following:
33
a.
Determine
whether
a
state
assessment
already
imposed
34
shall
be
increased
to
a
rate,
established
by
the
council
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executive
committee
,
not
to
exceed
one
dollar
per
head
on
all
1
cattle
sold
for
any
purpose.
2
b.
Determine
whether
a
state
assessment
suspended
pursuant
3
to
section
181.7A
is
to
be
in
addition
to
a
federal
assessment.
4
The
state
assessment
shall
be
imposed
at
a
rate
of
fifty
cents
5
per
head
on
all
cattle
sold
for
whatever
purpose.
6
Sec.
17.
Section
181.19A,
subsection
3,
Code
2016,
is
7
amended
to
read
as
follows:
8
3.
If
the
secretary
determines
that
the
referendum
has
9
not
passed,
the
secretary
and
the
council
executive
committee
10
shall
terminate
the
assessment
in
an
orderly
manner
as
soon
as
11
practicable
after
the
determination.
Another
referendum
shall
12
not
be
held
for
at
least
one
hundred
eighty
days
from
the
date
13
that
the
assessment
is
terminated.
14
Sec.
18.
TRANSITION
——
APPOINTMENT
AND
TERMS
OF
EXECUTIVE
15
COMMITTEE
MEMBERS.
16
1.
This
Act’s
amendments
changing
the
name
of
the
“Iowa
beef
17
industry
council”
to
the
“executive
committee”
of
the
Iowa
beef
18
cattle
producers
association
shall
not
affect
the
appointment
19
or
term
of
office
of
a
member
who
served
on
the
Iowa
beef
20
industry
council
immediately
prior
to
the
effective
date
of
21
this
Act.
That
member
shall
continue
to
serve
on
the
executive
22
committee
until
the
member’s
term
expires.
23
2.
The
executive
committee
of
the
Iowa
beef
cattle
producers
24
association
created
in
section
181.3
as
amended
in
this
Act
may
25
establish
initial
terms
for
the
two
members
appointed
by
the
26
Iowa
cattlemen’s
association
under
that
section
to
ensure
those
27
members
serve
staggered
terms.
The
executive
committee
shall
28
operate
under
101
IAC
1.5
and
1.6
until
the
appointment
of
the
29
new
members.
30
Sec.
19.
TRANSITION
——
ADMINISTRATIVE
RULES
AND
OTHER
31
ACTIONS
AND
DOCUMENTS.
Any
rule,
form,
order,
or
directive
32
promulgated
by
the
Iowa
beef
industry
council
created
in
33
section
181.3,
in
force
and
effect
immediately
prior
to
the
34
effective
date
of
this
Act,
shall
continue
in
full
force
and
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effect
until
the
earlier
of
the
following:
1
1.
It
is
amended,
rescinded,
or
supplemented
by
the
2
affirmative
action
of
the
executive
council
of
the
Iowa
beef
3
cattle
producers
association
created
in
section
181.3,
as
4
amended
in
this
Act.
5
2.
It
expires
by
its
own
terms.
6
EXPLANATION
7
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
8
the
explanation’s
substance
by
the
members
of
the
general
assembly.
9
GENERAL.
This
bill
relates
to
the
powers
and
duties
of
the
10
Iowa
beef
cattle
producers
association
(IBCPA).
It
changes
the
11
name
of
its
governing
entity
from
“Iowa
beef
industry
council”
12
(council)
to
“executive
committee”
(committee)
and
adds
two
13
new
voting
members
who
are
producers
appointed
by
the
Iowa
14
cattlemen’s
association
(amended
Code
section
181.3).
The
bill
15
also
eliminates
certain
IBCPA
duties,
including
eliminating
16
requirements
to
conduct
instruction
regarding
the
breeding
and
17
raising
of
cattle
and
to
engage
in
activities
that
demonstrate
18
or
promote
cattle
feeding.
Instead,
the
IBCPA
would
be
19
required
to
engage
in
marketing,
research,
and
education
20
efforts
(Code
section
181.2).
21
TRANSITIONAL
PROVISIONS.
The
bill
does
not
affect
the
22
appointment
or
term
of
office
of
a
current
member
of
the
23
council
due
to
its
name
change
to
a
committee.
It
authorizes
24
the
committee
to
establish
the
initial
terms
of
office
for
25
the
two
new
appointed
members.
Until
the
new
members
are
26
appointed,
the
committee’s
quorum
and
voting
requirements
27
remain
unchanged.
Any
rule
or
other
legal
document
in
effect
28
immediately
prior
to
the
bill’s
effective
date
continues
in
29
full
force
and
effect
until
amended,
rescinded,
or
supplemented
30
by
the
executive
committee
or
it
expires
by
its
own
terms.
31
BACKGROUND.
Code
chapter
181
provides
that
upon
the
passage
32
of
a
referendum
of
cattle
producers,
there
is
imposed
an
33
assessment,
which
is
an
excise
tax
or
“checkoff”,
on
the
sale
34
of
each
head
of
cattle
paid
by
producers
(Code
sections
181.15
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and
181.19),
collected
by
first
purchasers,
and
forwarded
to
1
the
council
(Code
section
181.11),
but
subject
to
a
producer’s
2
right
to
demand
a
refund
(Code
section
181.12).
The
state
3
checkoff
has
been
superceded
by
a
federal
checkoff
under
the
4
terms
of
the
federal
Beef
Promotion
and
Research
Act
of
1985
5
(7
U.S.C.
§2901
et
seq.).
Under
that
Act,
the
IBCPA
has
6
been
certified
to
serve
as
a
“qualified
state
beef
council”
7
administering
the
federal
checkoff
in
this
state
although
the
8
council
is
authorized
to
seek
certification
(Code
section
9
181.7A).
The
council’s
voting
members
include
five
producers
10
who
are
elected
at
IBCPA’s
annual
meeting
(Code
section
11
181.6A),
one
representative
of
the
Iowa
livestock
auction
12
market
association
appointed
by
the
secretary
of
agriculture
13
from
two
nominations
submitted
by
that
association
or
another
14
livestock
market
representative,
the
secretary
of
agriculture,
15
and
the
dean
of
the
college
of
agriculture
and
life
sciences
of
16
Iowa
state
university
of
science
and
technology
(Code
section
17
181.3).
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