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MAXWELL v. SHIVERS

No. 51408.

133 N.W.2d 709 (1965)

Howard C. MAXWELL and Betty J. Maxwell, Appellees and Cross-Appellants, v. Raymond SHIVERS, Chairman, Polk County Board of Review, Appellant.

Supreme Court of Iowa.

March 9, 1965.

Attorney(s) appearing for the Case

Harry Perkins, Jr., County Atty., of Polk County, Chris L. Becker, Asst. County Atty., and J. R. McManus, Des Moines, for appellant.

Ross H. Sidney, Des Moines, for appellees and cross-appellants.

LARSON, Justice.

This controversy arose when the Polk County assessor made his 1961 assessment against three parcels of real estate owned by Howard C. and Betty J. Maxwell in Altoona, Iowa. When their petition for reduction was denied by the county board of review, the taxpayers appealed to the district court. Pursuant to a hearing, the court overruled the board's motion to dismiss and reduced the assessment upon the improved real estate, Parcel 1, and confirmed the...

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