Stateline Cooperative v. Iowa Property Assessment Appeal Bd., and Emmet County Board of Review

IN THE SUPREME COURT OF IOWA No. 19–0674 Submitted March 23, 2021—Filed April 30, 2021 STATELINE COOPERATIVE, Appellant, vs. IOWA PROPERTY ASSESSMENT APPEAL BOARD and EMMET COUNTY BOARD OF REVIEW, Appellees. On review from the Iowa Court of Appeals. Appeal from the Iowa District Court for Emmet County, Don E. Courtney, Senior Judge. The property assessment appeal board and a county board of review seek further review of a court of appeals decision that a feed manufacturer was entitled to property tax exemptions that the county and the board had denied. DECISION OF COURT OF APPEALS VACATED;…