Iowa Supreme Court · No. 25-1002
Chickasaw County Board of Review v. Property Assessment Appeal Board; and Growmark, Inc
Decided June 5, 2026 · appeal from Chickasaw County · Government
What the court decided
AI summary A county challenged a decision regarding whether above-ground fuel storage tanks should be taxed as real property or classified as exempt equipment. The court upheld the previous rulings that the tanks are nontaxable equipment. This means the landowner does not have to pay property taxes on these specific storage tanks.1
Result: Affirmed
The court’s own summary
County Board of Review appeals a district court summary judgment affirming a decision by the Property Assessment Appeal Board finding intervenor’s above-ground fuel storage tanks were not taxable real property. The Board of Review contends the district court and Property Assessment Appeal Board erred by finding the storage tanks are exempt equipment rather than taxable improvements to the property under Iowa Code section 427A.1.
Holding: Chickasaw County Board of Review appeals the classification of propane tanks as nontaxable equipment under Iowa Code section 427A.1. Affirmed.
Judges
- Written by Justice Dana Oxley
- Trial judge: Alan T. Heavens, Chickasaw County
Iowa Code it cites
§123.45§17A.19§17A.3§20.9§4.2§421.17§427A.1§427B.17
Each links to the bills that change that chapter.