Administrative court dismissed company's wind turbine tax exemption claim as it constitutes a structure under the property tax act.

The Administrative Court of Turku rejected the company's appeal against the correction board's decision to impose property tax on a wind turbine. The company argued that the turbine, consisting of a tower and rotor, does not qualify as a 'structure' or 'building' under the Property Tax Act. The court held that the definition of a structure in the relevant statute encompasses such installations, thereby upholding the tax liability.