Linn County Assessor v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff, Linn County, (county) appeals from an Opinion and Order of the Department of Revenue (department) which determined that Intervenor (Target) qualified for a construction work-in-progress property tax exemption for the 1996-97 tax year. As a result of that determination, the department concluded that Target’s first year of eligibility for an enterprise zone exemption for the same property was the 1997-98 tax year.

The county’s appeal alleges that the structure does not qualify for the construction work-in-progress exemption because: (1) The building was complete…