Legal Opinion

Chickasaw County Board of Review v. Property Assessment Appeal Board; and Growmark, Inc

Supreme Court of Iowa

Decided June 5, 2026No. 25-1002Published

1Opinion of the Court

In the Iowa Supreme Court No. 25–1002 Submitted February 18, 2026—Filed June 5, 2026 Chickasaw County Board of Review, Appellant, vs. Property Assessment Appeal Board, Appellee, and Growmark, Inc., Intervenor-Appellee. Appeal from the Iowa District Court for Chickasaw County, Alan Heavens, judge. Chickasaw County Board of Review appeals the classification of propane tanks as nontaxable equipment under Iowa Code section 427A.1. Affirmed. Oxley, J., delivered the opinion of the court, in which all justices joined. Jamie L. Cox (argued) of Willson & Pechacek, P.L.C., Council Bluffs, for…

2Cases cited21 opinions

  1. Auen v. Alcoholic Beverages Division of Iowa Department of CommerceSupreme Court of Iowa · 2004
  2. Renda v. Iowa Civil Rights CommissionSupreme Court of Iowa · 2010
  3. The Sherwin-williams Company Vs. Iowa Department Of RevenueSupreme Court of Iowa · 2010
  4. Iowa Auto Dealers Ass'n v. Iowa Department of RevenueSupreme Court of Iowa · 1981
  5. Griffin Pipe Products Co., Inc. Vs. The Board Of Review Of The County Of Pottawattamie, Robert Know, ChairpersonSupreme Court of Iowa · 2010

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