Wind Colebrook South, LLC v. Colebrook

Summary

The court held that the wind turbines themselves are taxable as real property because they qualify as buildings and structures under the governing real-property statute. It held that equipment associated with the turbines is taxable as personal property under the provision covering fixtures of electric companies, requiring factual valuation of that equipment on remand. Because the trial court rejected the taxpayer's appraisal on an incorrect classification premise, the court also held that the property was overvalued and remanded to determine the just reassessment amount.