Wind Colebrook South, LLC v. Colebrook (Concurrence)

Summary

Justice Ecker concurs in the result that the wind turbines are taxable as real property but rejects the majority's characterization of them as buildings or structures. She would instead apply the statutes' express treatment of machinery as real property, subject only to the exception for machinery used in mills and factories, which does not encompass wind turbines. She also concludes that the turbines are not fixtures within the personal-property exception because their removal was intended from the outset. As a concurrence, this opinion supplies reasoning supporting the result but states no binding holding of its own.