Relating to taxation; providing a property tax credit for certain agricultural and hunting lands located in bovine tuberculosis management zones, defining bovine tuberculosis management zone, specifying credit eligibility, requirements, formula for credit determination and credit termination; requiring county auditor tax amount loss certification to the commissioner of revenue; requiring the commissioner to reimburse tax losses to taxing districts; appropriating money to the commissioner of revenue; providing an income tax subtraction for income attributable to bovine herd eradication for disease prevention, requiring property purchase for qualification; increasing the income tax bovine testing credit in certain zones; providing a sales tax exemption for livestock fencing materials
(rt)