Glen Park Associates, L.L.C. v. Department of Revenue

When Glen Park Associates, L.L.C., purchased an apartment complex, it paid $39,904 in use taxes on refrigerators, dishwashers, washing machines, and clothes dryers. Glen Park later petitioned for a tax refund, arguing that the appliances are fixtures, part of the real property, and should not have been taxed as personal property. On stipulated facts, the trial court ruled that the *484appliances are personal property, not fixtures. We agree and, accordingly, affirm.

FACTS

Glen Park purchased an apartment complex from Bear Capital Joint Venture, paying use tax on personal property contained in the…