Story County Wind, LLC v. Story County Bd. of Review
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The Supreme Court affirmed the judgment of the district court concluding that "repowering" a wind plant, or replacing a substantial proportion of its parts, does not change the analysis for valuing wind plants for property tax purposes under Iowa Code 427B.26, holding that the district court did not err.
Story County Wind, LLC (SCW) owned a wind energy conversion property. In 2019, a repowering project began for the wind plants. Because the Story County Assessor continued to value and assess the wind plants as before, in 2021, SCW filed a protest seeking to modify the assessment. The Board declined to modify the assessment. The Supreme Court affirmed, holding that, under section 427B.26, repowering a wind plant by replacing component parts does not charge the plants' valuation for property tax purposes.
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