Providing for certain per acre payments by the commissioner of revenue to farmers in 1999 for assistance purposes, specifying a payment limit; specifying certain application and payment requirements; providing for an agricultural property tax refund option for certain livestock producers in lieu of the per acre payment, specifying certain application, certification and verification requirements, specifying certain duties of county auditors; requiring deduction of the refund from net property taxes payable in applying for a regular property tax refund; providing for alternative qualification; specifying a refund limit; providing for farmer appeal upon denial of refund; providing for interest on certain late payments; prescribing payment penalties for excessive or fraudulent claims; appropriating money to the commissioner for the payments and for distribution to counties for the costs of administering the refund program (Ch. 112, 1999)