§ 15.01. PARTIAL EXEMPTION.

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There is hereby provided 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 6 "e" of the 1979 Code of Iowa as amended. Industrial real estate includes warehouses and warehouse machinery and equipment assessed as real estate as provided in Section 427A.1, Subsection 1, paragraph "d."

(63-84)

                    
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