Helvey v. Dawson County Board of Equalization

In this case, the issue before the district court for Dawson County was whether certain personal property held for rental purposes was “business equipment” subject to personal property tax rather than being exempt as “business inventory.”

The Dawson County Board of Equalization (Board), after a hearing, determined that personal property held for rental purposes by Richard D. Helvey, doing business as Rent All Rentals, was business equipment and thus taxable. The district court reversed the Board’s decision and found the property to be business inventory and thus exempt. The Board appealed to…