Rose Acre Farms, Inc. v. Board of Review

How courts have described this case

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

• noting that the general assembly repealed all taxes on personal property, as defined in Iowa Code section 427A.1, effective July 1, 1987
• considering evidence about the market for the disputed items and that it “would be economically advantageous for an egg producer to move property like the disputed items rather than to buy new property for the new location” in determining that the property was the kind ordinarily removed
• “[I]t becomes critical whether . . . disputed items . . . are [real or] personal property.”
• “Section 427A.1(3) contemplates the owner moving from the location rather than the owner selling the location.”
• “[If] items are not attached for purposes of section 427A.1(1)(d),” they “would not be taxed as real property because ‘attachment’ is a necessary factor for taxability of equipment and machinery under section 427A.1(1)(d).”
• “[Q]uestions whether the disputed items ‘would ordinarily be removed’ are irrelevant on the question of taxation under section 427A.1(1)(c). Simply put, the exception in section 427A.1(3) does not apply to property described in section 427A.1(1)(c

Source: CourtListener parenthetical corpus (CC0).