Vandenberg v. Butler County Bd. of Equal.
Annotate this CaseAppellee Betty Vandenberg owned a parcel of land which she leased to individuals who farmed the land. The parcel contained a well, a pump, motor, gear box, and pipe, all of which were used to irrigate the land. The central issue of this case involves the irrigation pump, which hanged inside a cased well and was secured to the land with a cement cap and bolts. The County assessor determined that the pump was taxable as Appellee’s personal property. She appealed to the Tax Equalization and Review Commission (TERC) which reversed the assessor and called the pump a fixture on the land. The County appealed TERC’s decision. The Supreme Court found that the pump is a trade fixture, a fixture that is taxed as personal property. The Court reversed TERC’s determination and remanded the case for further proceedings on the assessment of tax.
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