428.22  Locker plants.
  For purposes of valuing and assessing property for tax purposes, locker plants shall be valued and assessed as commercial property. For purposes of this section, “locker plants” means any property used primarily for any or all of the following purposes:
  1.  To provide, as a part of its business operations, locker facilities which are rented at retail to consumers to be used for the storage of frozen meats, fish, or fowl owned by the person renting the locker.
  2.  To custom slaughter livestock under contract for a natural person and to process the carcass for the natural person by cutting, wrapping, and freezing the meat.
  3.  To process an animal carcass to offer at retail processed meat products to a natural person after the facility has purchased the livestock or carcass.
[C81, §428.22]