Iowa AG Construction Co. v. Iowa State Board of Tax Review

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding that the board’s rule-making authority also gave it the authority to determine whether certain equipment was “directly and primarily used in livestock production”
• concluding that the board's rulemaking authority also gave it the authority to determine whether certain equipment was \directly and primarily used in livestock production\
• concluding that the board’s rulemaking authority also gave it the authority to determine whether certain equipment was “directly and primarily used in livestock production”
• holding that where the interpretation of a specific code section was vested in the DOR, “we must give the agency’s interpretation of this statute through its administrative rules the deference directed by Iowa Code section 17A.19(11)(c)”
• holding application of law to facts in proceeding in which taxpayer sought refund of sales/use tax was vested in the discretion of the agency
• concluding that factual determinations regarding the applicability of certain sales tax exemptions were clearly vested by a provision of law in the discretion of the agency when \[t]he case was tried as a contested case proceeding in which factual findings were made based on evidence produced\

Source: CourtListener parenthetical corpus (CC0).