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STATELINE COOP. v. PROP. ASSESSMENT APPEAL

No. 19-0674.

958 N.W.2d 807 (2021)

STATELINE COOPERATIVE, Appellant, v. IOWA PROPERTY ASSESSMENT APPEAL BOARD and Emmet County Board of Review, Appellees.

Supreme Court of Iowa.

Filed April 30, 2021.

Attorney(s) appearing for the Case

Brant D. Kahler (argued), Adam C. Van Dike , and Steven C. Schoenebaum (until withdrawal) of Brown, Winick, Graves, Gross, Baskerville & Schoenebaum, P.L.C., Des Moines, for appellant.

M. Brett Ryan (argued) of Watson & Ryan, PLC, Council Bluffs, for appellee Emmett County Board of Review.

Bradley O. Hopkins (argued) and Jessica Braunschweig-Norris , Des Moines, for appellee Iowa Property Assessment Appeal Board.

Mansfield, J., delivered the opinion of the court, in which all justices joined.

This tax case requires us to decide when bins for holding ingredients qualify for a tax exemption as "[m]achinery used in manufacturing establishments." Iowa Code § 427A.1(1)(e) (2014). The Property Assessment Appeal Board (PAAB) concluded that bins that primarily hold raw material until it is needed in the manufacturing...

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