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Kalona, IA Code of Ordinances
Code of Ordinances of the CITY OF KALONA, Iowa
SUPPLEMENT RECORD
CHAPTER 1 CODE OF ORDINANCES
CHAPTER 2 CHARTER
CHAPTER 3 BOUNDARIES
CHAPTER 4 MUNICIPAL INFRACTIONS
CHAPTER 5 OPERATING PROCEDURES
CHAPTER 6 CITY ELECTIONS
CHAPTER 7 FISCAL MANAGEMENT
CHAPTER 8 INDUSTRIAL PROPERTY TAX EXEMPTIONS
CHAPTER 9 URBAN RENEWAL
CHAPTER 10 URBAN REVITALIZATION
CHAPTER 15 MAYOR
CHAPTER 16 MAYOR PRO TEM
CHAPTER 17 CITY COUNCIL
CHAPTER 18 CITY CLERK
CHAPTER 19 CITY TREASURER
CHAPTER 20 CITY ATTORNEY
CHAPTER 21 CITY ADMINISTRATOR
CHAPTER 22 LIBRARY BOARD OF TRUSTEES
CHAPTER 23 PLANNING AND ZONING COMMISSION
CHAPTER 24 PARKS AND RECREATION BOARD
CHAPTER 25 TAX INCREMENT FINANCE BOARD
CHAPTER 30 POLICE DEPARTMENT
CHAPTER 35 FIRE DEPARTMENT
CHAPTER 40 PUBLIC PEACE
CHAPTER 41 PUBLIC HEALTH AND SAFETY
CHAPTER 42 PUBLIC AND PRIVATE PROPERTY
CHAPTER 45 ALCOHOL CONSUMPTION AND INTOXICATION
CHAPTER 46 MINORS
CHAPTER 47 PARK REGULATIONS
CHAPTER 50 NUISANCE ABATEMENT PROCEDURE
CHAPTER 51 JUNK AND JUNK VEHICLES
CHAPTER 55 ANIMAL PROTECTION AND CONTROL
CHAPTER 60 ADMINISTRATION OF TRAFFIC CODE
CHAPTER 61 TRAFFIC CONTROL DEVICES
CHAPTER 62 GENERAL TRAFFIC REGULATIONS
CHAPTER 63 SPEED REGULATIONS
CHAPTER 64 TURNING REGULATIONS
CHAPTER 65 STOP OR YIELD REQUIRED
CHAPTER 66 LOAD AND WEIGHT RESTRICTIONS
CHAPTER 67 PEDESTRIANS
CHAPTER 68 ONE-WAY TRAFFIC
CHAPTER 69 PARKING REGULATIONS
CHAPTER 70 TRAFFIC CODE ENFORCEMENT PROCEDURES
CHAPTER 75 ATVS, UTVS, AND SNOWMOBILES
CHAPTER 76 BICYCLE REGULATIONS
CHAPTER 80 ABANDONED VEHICLES
CHAPTER 81 GOLF CARTS
CHAPTER 90 WATER SERVICE SYSTEM
CHAPTER 91 WATER METERS
CHAPTER 92 WATER RATES
CHAPTER 93 WATER LINE EXTENSIONS
CHAPTER 94 STORMWATER DRAINAGE UTILITY
CHAPTER 95 SANITARY SEWER SYSTEM
CHAPTER 96 BUILDING SEWERS AND CONNECTIONS
CHAPTER 97 USE OF PUBLIC SEWERS
CHAPTER 98 ON-SITE WASTEWATER SYSTEMS
CHAPTER 99 SEWER SERVICE CHARGES
CHAPTER 100 SEWER EXTENSIONS
CHAPTER 105 SOLID WASTE CONTROL
CHAPTER 106 COLLECTION OF SOLID WASTE
CHAPTER 110 NATURAL GAS FRANCHISE
CHAPTER 111 ELECTRIC FRANCHISE
CHAPTER 112 ELECTRIC FRANCHISE (TRANSMISSION SYSTEM)
CHAPTER 115 CEMETERY
CHAPTER 120 LIQUOR LICENSES AND WINE AND BEER PERMITS
CHAPTER 121 CIGARETTE AND TOBACCO PERMITS
CHAPTER 122 PEDDLERS, SOLICITORS, AND TRANSIENT MERCHANTS
CHAPTER 123 HOUSE MOVERS
CHAPTER 124 MISCELLANEOUS VENDOR PERMITS
CHAPTER 135 STREET USE AND MAINTENANCE
CHAPTER 136 SIDEWALK REGULATIONS
CHAPTER 137 VACATION AND DISPOSAL OF STREETS
CHAPTER 138 STREET GRADES
CHAPTER 139 NAMING OF STREETS
CHAPTER 140 CONTROLLED ACCESS FACILITIES
CHAPTER 145 DANGEROUS BUILDINGS
CHAPTER 146 MANUFACTURED AND MOBILE HOMES
CHAPTER 150 BUILDING NUMBERING
CHAPTER 151 TREES
CHAPTER 152 BUILDING CODE
CHAPTER 160 FLOODPLAIN MANAGEMENT
CHAPTER 165 ZONING REGULATIONS
CHAPTER 170 SUBDIVISION REGULATIONS
CHAPTER 8
INDUSTRIAL PROPERTY TAX EXEMPTIONS
 
8.01 Purpose
8.06 Applications
8.02 Definitions
8.07 Approval
8.03 Period of Partial Exemption
8.08 Exemption Repealed
8.04 Amounts Eligible for Exemption
8.09 Dual Exemptions Prohibited
8.05 Limitations
 
8.01   PURPOSE.
The purpose of this chapter is to provide for a partial exemption from property taxation of the actual value added to industrial real estate by the new construction of industrial real estate, research-service facilities, warehouses, and distribution centers.
8.02   DEFINITIONS.
For use in this chapter the following terms are defined:
1.   “Actual value added” means the actual value added as of the first year for which the exemption is received.
2.   “Distribution center” means a building or structure used primarily for the storage of goods that are intended for subsequent shipment to retail outlets. Distribution center does not mean a building or structure used primarily to store raw agricultural products, used primarily by a manufacturer to store goods to be used in the manufacturing process, used primarily for the storage of petroleum products, or used for the retail sale of goods.
3.   “New construction” means new buildings and structures and includes new buildings and structures that are constructed as additions to existing buildings and structures. New construction does not include reconstruction of an existing building or structure that does not constitute complete replacement of an existing building or structure or refitting of an existing building or structure unless the reconstruction of an existing building or structure is required due to economic obsolescence and the reconstruction is necessary to implement recognized industry standards for the manufacturing and processing of specific products and the reconstruction is required for the owner of the building or structure to continue competitively to manufacture or process those products, which determination shall receive prior approval from the City Council.
4.   “Research-service facilities” means a building or group of buildings devoted primarily to research and development activities, including (but not limited to) the design and production or manufacture of prototype products for experimental use and corporate research services that do not have a primary purpose of providing on-site services to the public.
5.   “Warehouse” means a building or structure used as a public warehouse for the storage of goods pursuant to Chapter 554, Article 7, of the Code of Iowa, except that it does not mean a building or structure used primarily to store raw agricultural products or from which goods are sold at retail.
8.03   PERIOD OF PARTIAL EXEMPTION.
The actual value added to industrial real estate by the new construction of industrial real estate, research-service facilities, warehouses, and distribution centers is eligible to receive a partial exemption from taxation for a period of five years. The exemption shall also apply to the acquisition of or improvement to machinery and equipment assessed as real estate pursuant to Section 427A.1[1e] of the Code of Iowa, unless the machinery or equipment is part of the normal replacement or operating process to maintain or expand the existing operational status.
(Code of Iowa, Sec. 427B.3)
8.04   AMOUNTS ELIGIBLE FOR EXEMPTION.
The amount of actual value added, which is eligible to be exempt from taxation, shall be as follows:
(Code of Iowa, Sec. 427B.3)
1.   For the first year, 75 percent.
2.   For the second year, 60 percent.
3.   For the third year, 45 percent.
4.   For the fourth year, 30 percent.
5.   For the fifth year, 15 percent.
8.05   LIMITATIONS.
The granting of the exemption under this chapter for new construction constituting complete replacement of an existing building or structure shall not result in the assessed value of the industrial real estate being reduced below the assessed value of the industrial real estate before the start of the new construction added.
(Code of Iowa, Sec. 427B.3)
8.06   APPLICATIONS.
An application shall be filed for each project resulting in actual value added for which an exemption is claimed.
(Code of Iowa, Sec. 427B.4)
1.   The application for exemption shall be filed by the owner of the property with the local assessor by February 1 of the assessment year in which the value added is first assessed for taxation.
2.   Applications for exemption shall be made on forms prescribed by the Director of Revenue and shall contain information pertaining to the nature of the improvement, its cost, and other information deemed necessary by the Director of Revenue.
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