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DULL v. COUNTY BOARD OF REVIEW, PLYMOUTH COUNTY

No. 52341.

150 N.W.2d 91 (1967)

Burton DULL, Appellee, v. COUNTY BOARD OF REVIEW, PLYMOUTH COUNTY, Iowa, Appellant. Hubert BURROUGHS and Dorothy Burroughs, Appellees, v. COUNTY BOARD OF REVIEW, PLYMOUTH COUNTY, Iowa, Appellant. O. A. SWARTZ and A. L. Swartz, Appellees, v. COUNTY BOARD OF REVIEW, PLYMOUTH COUNTY, Iowa, Appellant. George R. HARDY and Eunice M. Hardy, Appellees, v. COUNTY BOARD OF REVIEW, PLYMOUTH COUNTY, Iowa, Appellant.

Supreme Court of Iowa.

Rehearing Denied June 6, 1967.

Attorney(s) appearing for the Case

William S. Sturges, County Atty., for appellant.

Dull Law Firm, LeMars, for appellees.

STUART, Justice.

The Plymouth County Board of Review has appealed from the judgment of the trial court declaring the assessments against the residences of the taxpayer-appellees illegal and ordering the board to give them the same "functional depreciation" allowed farm residences. The sole question before us here is whether the assessor's method of arriving at the actual value of the properties of these taxpayers resulted in an equitable assessment.

"Judicial...

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