GRIFFIN PIPE PRODUCTS v. BOARD OF REVIEW

No. 09-0032.

789 N.W.2d 769 (2010)

GRIFFIN PIPE PRODUCTS CO., INC., Appellant, v. The BOARD OF REVIEW OF the COUNTY OF POTTAWATTAMIE, Robert Know, Chairperson, Appellee.

Supreme Court of Iowa.

October 15, 2010.


Attorney(s) appearing for the Case

Rosalynd J. Koob and Joel D. Vos of Heidman Law Firm, L.L.P., Sioux City, for appellant.

Leanne A. Gifford , Assistant County Attorney, for appellee.

Thomas J. Miller , Attorney General, James D. Miller , Assistant Attorney General, for amicus curiae State of Iowa.

William C. Brown of Brown, Winick, Graves, Gross, Baskerville & Schoenebaum, P.L.C., for amicus curiae Iowa Association of Business and Industry.

Brett Ryan of Willson & Pechacek, P.L.C., Council Bluffs, and Nathan Bonnett , Des Moines, for amicus curiae Iowa State Association of Counties.


APPEL, Justice.

In this case, a manufacturing company appeals from denial of its motion for summary judgment by the district court in a property tax assessment proceeding. The manufacturer asserts that a cupola, vertical annealing furnace, and smokestack on its property are manufacturing equipment and, as a result, are not subject to taxation. After losing an administrative appeal, the manufacturer challenged the taxation of these items, eventually filing a motion...

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