Legal Opinion
Northwestern States Portland Cement Co. v. Board of Review
Supreme Court of Iowa
Decided April 8, 1953No. 48258PublishedCited by 12 opinions
1Opinion of the CourtBliss, J.
We will refer to the Cement Company as the plaintiff and to the Board of Review as the defendant. The plaintiff operates a large plant in Mason City, Iowa, to manufacture Portland cement. It owns a substantial amount of land underlaid with both limestone and clay which it quarries and excavates for use in the manufacture of cement in the plant located on this land.
On or about May 31, 1951, the assessor of Mason City, as of January 1 of that year, made an assessment for taxes against certain personal property of plaintiff in which, with other kinds of property, all taxable as personal…
2Cases cited15 opinions
- Heiliger v. City of SheldonSupreme Court of Iowa · 1945
- State Ex Rel. McElhinney v. All-Iowa Agricultural Ass'nSupreme Court of Iowa · 1951
- Tallman v. Treasurer of Butler CountySupreme Court of Iowa · 1861
- John Hancock Mutual Life Insurance v. LookingbillSupreme Court of Iowa · 1934
- Iowa Limestone Co. v. CookSupreme Court of Iowa · 1930
10 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Iowa National Industrial Loan Co. v. Iowa State Department of RevenueSupreme Court of Iowa · 1974
- Maytag Company v. PartridgeSupreme Court of Iowa · 1973
- Griffin Pipe Products Co., Inc. Vs. The Board Of Review Of The County Of Pottawattamie, Robert Know, ChairpersonSupreme Court of Iowa · 2010
- City of Marion v. Iowa Department of Revenue & FinanceSupreme Court of Iowa · 2002
- Franklin Manufacturing Co. v. Iowa Civil Rights CommissionSupreme Court of Iowa · 1978
7 more not listed; retrieve them via the Exa API.