Iowa Supreme Court · No. 22-1190
Story County Wind, LLC v. Story County Board of Review
Decided May 5, 2023 · appeal from Story County · Government
What the court decided
AI summary A wind energy company challenged a decision regarding its property tax appeal. The company argued that the court should have followed specific state guidance concerning equipment upgrades. The court affirmed the lower court's decision, meaning the company's tax appeal remains dismissed.1
Result: AFFIRMED
The court’s own summary
Story County Wind, LLC (SCW) appeals the denial of its motion for partial summary judgment and the grant of Story County Board of Review’s (the Board’s) cross-motion for summary judgment resulting in the dismissal of SCW’s property tax appeal. SCW argues the district court erred in its interpretation and construction of Iowa Code section 427B.26 and should have adopted the Iowa Department of Revenue’s guidance as to repowers.
Holding: A wind generation company appeals the district court’s dismissal of the company’s property tax appeal. AFFIRMED.
Judges
- Written by Justice David May
- Trial judge: Amy Moore, Story County
Iowa Code it cites
§421.17§427.1§427B.26§441.21§441.39§6A.21§8A.362
Each links to the bills that change that chapter.