Crown Concrete Company v. Conkling

The vital question presented by this appeal is whether, by reason of Code section 321.130, plaintiff’s concrete mixers mounted on trucks are not subject to a personal property tax. (All Code references are to the Code of 1954.)

During the five years from 1949 to 1953 inclusive plaintiff owned from 15 to 23 such mixers on which it paid Polk County personal property taxes totaling $6832.77. During those years plaintiff also paid on its 15 to 23 trucks motor vehicle registration fees totaling $33,075.50, roughly about $350 per year on each truck. These fees were computed on the gross weight of…