Chapter 3.22 SPECULATIVE SHELL BUILDINGS TAX EXEMPTION
Section 3.22.030 Application for Exemption.
An application for exemption under this Chapter shall be filed pursuant to Section 427B.4 of the Iowa
Code
for each project for which an exemption is claimed. Upon the sale of the shell building, the shell
building
shall be considered new construction for purposes of Section 427.B.1 of the Iowa Code if used for purposes
set forth in said Section 427B.1. (Ord. 94/U-1663)