Fennelly v. A-1 MACHINE & TOOL CO.

CADY, Justice.

This appeal and cross-appeal is a companion case to Fennelly v. A-1 Machine & Tool Co., 728 N.W.2d 163, 2006 WL 2846986 (Iowa 2006) [hereinafter Fennelly I ], and involves an action brought to collect property taxes from 1997-2001 after the district court dismissed the petition in Fennelly I. We are presented with the question of whether the district court properly granted summary judgment to A-l Machine & Tool Co. (A-l) for the 1997 tax claim, and summary judgment to the Scott County Treasurer (Treasurer) for the 1998-2001 tax claims. We conclude the reversal of the district…