The taxpayer shall file with the County Assessor by February 1 of the assessment year in which the wind energy conversion property is first assessed for property tax purposes, a declaration of intent to have the property assessed at the value determined under § 153.05 of this chapter in lieu of the valuation assessment provisions in Iowa Code §§ 441.21(1)(b) and (c) and 428.24 to 428.29.
(Ord. 24, passed 7-25-2006)