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DOLPHIN RESIDENTIAL CO-OP. v. BD. OF REVIEW

No. 13-1031.

863 N.W.2d 644 (2015)

DOLPHIN RESIDENTIAL COOPERATIVE, INC., Appellee, v. IOWA CITY BOARD OF REVIEW, Appellant.

Supreme Court of Iowa.

May 15, 2015.

Attorney(s) appearing for the Case

Eric R. Goers , Assistant City Attorney, Iowa City, for appellant.

Dennis J. McMenimen and Dana L. Oxley of Shuttleworth & Ingersoll, P.L.C., Cedar Rapids, for appellee.

In this case, the Iowa City Board of Review (Board) appeals from a district court ruling that ordered the Board to reclassify twenty-two multiunit apartment buildings as residential property for tax assessment purposes. Classification of the property as residential would require the Board to tax the property at residential

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