§ 153.04 ESTABLISHMENT.
   Pursuant to Iowa Code § 427B.26, a special valuation of wind energy conversion property is allowed in lieu of the valuation assessment provisions in Iowa Code § 441.21(8)(b) and (c) and §§ 428.24 to 428.29. The special valuation shall only apply to wind energy conversion property first assessed on or after the effective date of this chapter.
(Ord. 24, passed 7-25-2006)