Griffin Pipe Products Co., Inc. Vs. The Board Of Review Of The County Of Pottawattamie, Robert Know, Chairperson

APPEL, Justice.

In this ease, a manufacturing company appeals from denial of its motion for summary judgment by the district court in a property tax assessment proceeding. The manufacturer asserts that a cupola, vertical annealing furnace, and smokestack on its property are manufacturing equipment and, as a result, are not subject to taxation. After losing an administrative appeal, the manufacturer challenged the taxation of these items, eventually filing a motion for partial summary ■ judgment claiming entitlement to a tax exemption. After the district court refused to grant partial summary…