Legal Opinion
Wendling Quarries, Inc. v. Property Assessment Appeal Board of the State of Iowa
Court of Appeals of Iowa
Decided February 25, 2015No. 14-0626PublishedCited by 9 opinions
1Opinion of the CourtMullins, J.
Wendling Quarries, Inc. (WQI) appeals from a decision of the district court, upon its petition for judicial review, affirming the order of the Property Assessment Appeal Board of the State of Iowa (PAAJB). WQI contends the district court erred in affirming PAAB’s finding that its quarry scale was a taxable improvement on the land under Iowa Code chapter 427A (2013). We reverse and remand for further proceedings.
I.SUMMARY OF APPLICABLE LAW.
Except for certain exceptions not-applicable to this case, all Iowa real property is subject to annual property tax. Iowa Code § 427.13. Real property for…
2Cases cited7 opinions
- Mycogen Seeds v. SandsSupreme Court of Iowa · 2004
- Staff Management and New Hampshire Insurance Company v. Pascuala JimenezSupreme Court of Iowa · 2013
- James Naumann Vs. Iowa Property Assessment Appeal BoardSupreme Court of Iowa · 2010
- TREMEL v. Iowa Department of RevenueSupreme Court of Iowa · 2010
- Western Outdoor Advertising Co. v. Board of Review of Mills CountySupreme Court of Iowa · 1985
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- State v. EricksonNorth Dakota Supreme Court · 1976
- Chad Miller v. Property Assessment Appeal Board and Scott County Board of ReviewCourt of Appeals of Iowa · 2019
- Chickasaw County Board of Review v. Property Assessment Appeal Board; and Growmark, IncSupreme Court of Iowa · 2026
- Hartig v. Property Assessment Appeal BoardCourt of Appeals of Iowa · 2026
- Lowe's Home Centers v. Iowa Property Assessment Appeal BoardCourt of Appeals of Iowa · 2021
4 more not listed; retrieve them via the Exa API.