"      Section 1. A county or municipality may provide fire service or enter into an agreement for the provision of fire service. Any county or municipality may appropriate funds for fire services and may enter into an agreement with any other governmental subdivision or with any nonprofit fire protection corporation or association legally organized for fire services to furnish funds for fire suppression purposes on an annual basis as may mutually be agreed upon. The funds shall be paid to the political subdivision or nonprofit when a claim has been duly filed, audited, and allowed by the county or municipality.

     Section 2. If any county, municipality, or other fire department makes a fire suppression call, the governing body, may at its discretion, bill the property owner of record for the cost of answering the fire suppression call. The governing body shall pass a resolution by a two-thirds vote to bill the property owner. The resolution shall state the owner of record, the legal description, the date of the fire suppressant call, and the cost to be charged to the property owner for the fire suppressant call. The resolution shall be sent by certified mail to the owner of record. If not paid within thirty days from receipt of resolution, the bill for the fire suppressant call may be filed as a lien on the property.

     Section 3. No lien as provided in this Act shall be effective, however, unless a certified written notice containing the name of the owner of record and legal description of the property receiving a fire suppressant service, the date the service was rendered, and the name of the person or persons alleged to be responsible for payment for the services is filed in the office of the register of deeds of the county in which the person receiving the services resides, or in the county of the person's residence or last residence if the person is deceased.

     Section 4. If any person receiving fire suppressant service is a married person, the lien therein established shall also be a lien upon all the property, real and personal including joint tenancy and homestead interests, property thereafter acquired, or interest in property, of the husband or wife of such person receiving fire suppressant service as the case may be. The lien does not sever a joint tenancy, nor affect the right of survivorship except that the lien is enforceable to the extent that the person receiving fire suppressant service had an interest prior to the person's death.

"      Section 1. That § 10-6-33.14 be amended to read as follows:

     10-6-33.14.   Any agricultural land, as defined in §  10-6-31.3, which sells for more than one hundred fifty percent of its agricultural income value is hereby classified for purposes of ad valorem taxation as a nonagricultural acreage. The agricultural income value shall be determined pursuant to §  10-6-33.15. However, if the buyer derives sixty-six and two-thirds percent of the total family gross income for the previous five years from the pursuit of agriculture as defined in subdivision 10- 6-31.3(2), such agricultural land shall remain classified as agricultural land. "

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     Section 1. For the purposes of this Act, a renewable power company is any person who owns or leases any property for the purpose of generating electricity for public use from a wind turbine that is not subject to §  49-34A-81.

     Section 2. There is hereby imposed a tax of .0018 dollars per KWH as measured by the nameplate rating of each wind turbine owned by any renewable power company. The tax levied by this section shall become due and payable on September first of each year to the county treasurer of each county in which the wind turbine is located.

     Section 3. Any wind turbine taxed pursuant to this Act is exempt from real and personal property taxes levied by the state, counties, municipalities, townships, or other political subdivisions of the state.

     Section 4. The county treasurer shall allocate and transmit sixty percent of the revenue received from the tax imposed by section 2 of this Act to each unit of local government based on its prorata share of the total property taxes payable within county. The county treasurer shall transmit forty percent of the revenue received from the tax imposed by section 2 of this Act to the secretary of revenue. The secretary of revenue shall deposit the revenue in the property tax reduction fund for the purpose of reducing local effort as defined in subdivision 13-13-10.1(6) by decreasing the general fund levies of a school district established pursuant to §  10-12-42."