Rank	Taxpayer	Type of Business	Assessed Valuation (1)	Percent of Total Assessed Valuation	Taxable Valuation (2)	Percent of Total Taxable Valuation
1	Interstate Power /Alliant Energy	Utility Company	$     387,419,011	2.67%	$     276,060,392	3.21%
2	Florida Power & Light	Duane Arnold Nuclear Utility	119,495,753	0.82%	31,249,847	0.36%
3	Archer-Daniels-Midland	Grain Processors	107,922,558	0.74%	103,118,400	1.20%
4	Life Investors/Aegon	Insurance	77,132,830	0.53%	77,185,998	0.90%
5	ITC Midwest LLC	Utility-Transmission Lines	67,978,786	0.47%	19,156,860	0.22%
6	Robert K. Miell	Housing/Residential	51,533,121	0.35%	23,836,369	0.28%
7	Weyerhaeuser Co.	Packaging Materials	49,358,762	0.34%	49,358,762	0.57%
8	Qwest	Telecommunications	43,109,585	0.30%	43,109,585	0.50%
9	Mid-Amercian Energy	Utility Company	40,649,268	0.28%	33,296,454	0.39%
10	Rockwell Collins International	Aviation/Aerospace	37,931,036	0.26%	37,857,652	0.44%
11	SDG Macerich Properties	Shopping Mall/Real Estate	35,215,305	0.24%	35,215,305	0.41%
12	Central Iowa Power	Utility Company	31,546,738	0.22%	16,528,093	0.19%
13	OPM LC	Real Estate	30,433,278	0.21%	20,368,119	0.24%
14	Quaker Maufacturing/Oat PEP	Grain Processing/Cereals	29,685,016	0.20%	29,685,016	0.35%
15	Hy-Vee Food Stores Inc.	Grocery	29,268,157	0.20%	29,019,102	0.34%
16	Wal-Mart Stores Inc.	Department Store/ Grocery	26,780,538	0.18%	26,780,538	0.31%
17	Nordstrom Oil Co.	Fuel/Gasoline/Retail	25,880,605	0.18%	25,880,605	0.30%
18	Ronald Kelley	Housing/Resid. & Commercial	22,774,580	0.16%	18,841,484	0.22%
19	Timberland Partners	Housing/Commercial	21,034,528	0.14%	21,034,528	0.24%
20	Linn County Rural Electric Coop.	Utility Company	20,912,139	0.14%	6,476,064	0.08%
21	General Mills Corp.	Grain Processing	20,241,764	0.14%	17,964,210	0.21%
22	Westdale Investments Inc.	Shopping Mall	19,924,119	0.14%	19,924,119	0.23%
23	Westdale Capital Investments	Residential	19,415,371	0.13%	8,851,332	0.10%
24	Mercy Hospital/Medical Center	Hospital	18,671,967	0.13%	18,653,408	0.22%
25	Menard Inc.	Home Improvement Store	18,058,617	0.12%	18,058,617	0.21%
		Total	$  1,352,373,432	9.31%	$  1,007,510,860	11.7, , , ,, , , , , ,, , , 2, , ,, , %,