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Iowa Property Tax

Methane Gas Guidelines

Code & Rules

Requirements

Application

Policy Statement

Impact

427.1 (29)

The operation is connected with or in conjunction with a publicly owned sanitary landfill and the waste used would otherwise be collected by or deposited with a publicly owned landfill.

February 1 annually detailing the percentage of methane fuel is to all fuel used if the property used to convert gas to energy uses another fuel.

The property used to decompose the waste and to convert waste to gas is not eligible for the exemption.

The waste used would otherwise be collected by or deposited with a sanitary landfill. A good test is how the waste was deposed of before the facility was built.

A proportion of land and buildings used to collect methane gas and to convert it to energy is proportionately exempt at the ratio methane fuel is to total fuel used to operate the conversion plant.

July 25, 2008