§ 34.20 PARTIAL EXEMPTION.

This section does hereby provide for a partial exemption from property taxation of the actual value added to the industrial real estate by the new construction of industrial real estate and the acquisition of or improvement to machinery and equipment assessed as real estate pursuant to § 427A.1, subsection (1), paragraph e of the 1983 Iowa Code.

(Prior Code, § 6-9-1)

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