River Products Co. v. Board of Review of Washington County

DONIELSON, Judge.

Defendant, The Board of Review of Washington County, Iowa, appeals from the district court’s ruling reversing the Board of Review of Washington County’s determination that equipment used by plaintiff at its limestone quarries should be taxed as real property pursuant to Iowa Code § 427A.l(l)(e) (1981). The district court disagreed with the Board’s determination that the equipment was used in a process of manufacturing. We affirm the district court’s ruling.

When issues heard before the Board are appealed to the district court, the appeal is heard in equity. Equitable Life…