Oberjuerge Rubber Co. v. State Tax Commission

SNYDER, Judge.

This is an appeal from a judgment which reversed a decision of the appellant State Tax Commission. The Commission included the value of two overhead cranes in the assessment of the value of respondent Ob-erjuerge Rubber Company’s real property. The trial court found that the cranes were “trade fixtures” and as such should be assessed as personal property. The Commission appeals. The judgment is reversed and remanded.

Although five points of error have been raised by the Commission, the appeal turns on the resolution of one issue: Did the trial court err in reversing the…