Iowa Code § 9I.9
Lessees of agricultural land under section 9I.3, subsection 3, paragraph “d”, subparagraph (3), for research or experimental purposes, shall file a report with the secretary of state on or before March 31 of each year on forms adopted pursuant to chapter 17A and supplied by the secretary of state. The report shall contain the following information for the last year:
89 Acts, ch 311, §32 CS89, §567.8A 2002 Acts, ch 1095, §10 C2003, §9I.9