§ 3.12.010. Purpose.

Latest version.

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 and the acquisition of, or improvement to machinery and equipment assessed as real estate pursuant to Section 427A, 1, subsection 1, paragraph "e" of the 1981 Iowa Code, as amended.

(Prior code §1-6.01)

                    
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