McDermott Propane, LLC v. Board of Review of Dubuque County

IN THE COURT OF APPEALS OF IOWA No. 20-1619 Filed February 16, 2022 McDERMOTT PROPANE, LLC, Plaintiff-Appellant, vs. BOARD OF REVIEW OF DUBUQUE COUNTY, Defendant-Appellee. ________________________________________________________________ Appeal from the Iowa District Court for Dubuque County, Michael J. Shubatt, Judge. A propane distributor appeals a district court ruling affirming the Dubuque County Board of Review’s determination that three above-ground fuel storage tanks on its commercial property were taxable under Iowa Code section 427A.1 (2020). REVERSED AND REMANDED WITH INSTRUCTIONS.…