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STORY CTY. WIND v. STORY BD. OF REVIEW

No. 22-1190.

990 N.W.2d 282 (2023)

STORY COUNTY WIND, LLC, Appellant, v. STORY COUNTY BOARD OF REVIEW, Appellee.

Supreme Court of Iowa.

Filed May 5, 2023.

Attorney(s) appearing for the Case

Brant D. Kahler (argued) and Cynthia Boyle Lande of Brown, Winick, Graves, Gross & Baskerville, P.L.C., Des Moines, for appellant.

Timothy C. Meals , County Attorney, and Ethan P. Anderson (argued) and Joshua A. Duden (argued), Assistant County Attorneys, for appellee.

May, J., delivered the opinion of the court, in which all justices joined.

Iowa Code section 427B.26 (2021) creates a special system for valuing wind plants for property tax purposes. Story County Wind, LLC (SCW) contends that "repowering" a wind plant—replacing a substantial proportion of its parts— changes the valuation analysis under section 427B.26. The district court rejected this view...

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