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Case No. 20-1619

McDermott Propane, LLC
Board of Review of Dubuque County


McDermott Propane, LLC


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:
Feb 16, 2022

            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. 

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