Saunders v. Department of Revenue

Plaintiff-taxpayer (Taxpayer) appeals from a decision of the Tax Court upholding the county’s taxing of farm structures called Harvestores as real property. Taxpayer seeks a determination that these structures qualify for exemption from ad valorem property taxes under the applicable tax statutes.

A Harvestore is similar to a silo, both in appearance and use. It is constructed of sheet metal panels bolted together and the structure is bolted to a poured concrete pad. It takes a crew of 5-7 men two days to erect a Harvestore. Taxpayer owns two Harvestores, which he uses in his dairy farm…