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IOWA AG v. IOWA STATE BD. OF TAX REVIEW

No. 04-1836.

723 N.W.2d 167 (2006)

IOWA AG CONSTRUCTION CO., INC., an Iowa Corporation, and Iowa Select Farm, an Iowa Limited Liability Partnership, Appellants, v. IOWA STATE BOARD OF TAX REVIEW, Appellee.

Supreme Court of Iowa.

September 15, 2006.

Attorney(s) appearing for the Case

Burns Mossman of Nyemaster, Goode, West, Hansell & O'Brien, P.C., Des Moines, for appellants.

Thomas J. Miller, Attorney General, and Marcia Mason, Assistant Attorney General, for appellee.

LAVORATO, Chief Justice.

Iowa Ag Construction Co., Inc. (Iowa Ag) and Iowa Select Farms, L.L.P. (Iowa Select) appeal from a district court decision affirming the decision of the Iowa State Board of Tax Review (Board). The Board held that property used in pork production was not exempt from Iowa sales or consumer use tax under Iowa Code section 422.45(26), (39) (2001). Because we agree with the conclusions the district court...

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