McDermott Propane, LLC
v.
Board of Review of Dubuque County
Appellant
McDermott Propane, LLC
Appellee
Board of Review of Dubuque County
Attorney for the Appellant
Timothy N. Lillwitz
Attorney for the Appellee
C. J. May, III, and Emily E. Kremer
Court of Appeals
Court of Appeals Opinion
Opinion Number:
Date Published:
Summary
Appeal from the Iowa District Court for Dubuque County, Michael J. Shubatt, Judge. REVERSED AND REMANDED WITH INSTRUCTIONS. Heard by Schumacher, P.J., and Badding, J., and Gamble, S.J. Opinion by Badding, J. (14 pages)
A propane distributor appeals a district court ruling affirming the Dubuque County Board of Review’s determination that three above-ground fuel storage tanks on its commercial property were taxable under Iowa Code section 427A.1 (2020). OPINION HOLDS: Because the record shows the tanks were not attached to the property under section 427A.1(3) and thus not taxable as real property, we reverse the district court’s ruling and remand with instructions.