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RIVER PRODUCTS v. WASHINGTON CTY. BD. OF REV.

No. 2-67633.

332 N.W.2d 116 (1982)

The RIVER PRODUCTS COMPANY, Plaintiff-Appellee, v. The BOARD OF REVIEW OF WASHINGTON COUNTY, Iowa, Defendant-Appellant.

Court of Appeals of Iowa.

December 29, 1982.

Attorney(s) appearing for the Case

James E. Lloyd of Morrison, Lloyd & McConnell, Washington, and Richard S. Bordwell, Washington, for defendant-appellant.

C. Joseph Holland of Hayek, Hayek & Hayek, Iowa City, for plaintiff-appellee.

Jon P. Sullivan of Dickinson, Throckmorton, Parker, Mannheimer & Raife, Des Moines, for amicus curiae, Iowa Limestone Producers' Assn.

Considered by OXBERGER, C.J., and DONIELSON, SNELL, and JOHNSON, JJ.

DONIELSON, Judge.

Defendant, The Board of Review of Washington County, Iowa, appeals from the district court's ruling reversing the Board of Review of Washington County's determination that equipment used by plaintiff at its limestone quarries should be taxed as real property pursuant to Iowa Code § 427A.1(1)(e) (1981). The district court disagreed with the Board's determination that the equipment was used in a process...

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