Timberland Partners XXI, LLP v. Iowa Department of Revenue

How courts have described this case

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

• rejecting an equal protection challenge to an administrative rule providing that apartments would be taxed at a higher commercial rate and condominiums at a lower residential rate even if both were used for the same commercial purposes
• rejecting an equal protection challenge to an administrative rule providing that apartments would be taxed at a higher commercial rate and condominiums at a lower residential rate even if both were used for the same commercial purposes
• implicitly considering relationship between classifications and taxing interests of the state by focusing on distinctions in the use of commercial and residential property
• “A condominium is typically occupied by the owner whereas an apartment is always a commercial enterprise. The primary use of each is dissimilar_As a result, apartments are not similarly situated to condominiums.” (citation omitted)

Source: CourtListener parenthetical corpus (CC0).