Requiring and providing for commissioner of revenue assistance payments to certain crop farmers, specifying eligibility and application requirements; authorizing livestock producers to elect to participate in the payment program or to receive a property tax credit, providing for computation of the credit and for certification of eligibility; specifying certain duties of county auditors; requiring taxpayer deduction of the credit amount from net property taxes payable in applying for property tax refunds; specifying a payment or credit limit (rla)