UPPER MO. RIVER CORP. v. BOARD OF REV., WOODBURY CTY.

No. 55774.

210 N.W.2d 828 (1973)

UPPER MISSOURI RIVER CORPORATION, Appellee, v. BOARD OF REVIEW, WOODBURY COUNTY, Appellant.

Supreme Court of Iowa.

Rehearing Denied November 9, 1973.


Attorney(s) appearing for the Case

Zigmund Chwirka, Woodbury Co. Atty., Edward F. O'Brien and Paul W. Deck, Jr., Asst. Woodbury Co. Attys., for appellant.

O'Brien, Galvin & O'Brien, Sioux City, for appellee.

Heard before MOORE, C.J., and MASON, REYNOLDSON, HARRIS and McCORMICK, JJ.


REYNOLDSON, Justice.

Plaintiff, an Iowa corporation, has its principal place of business in Salix, Woodbury County, Iowa. It owns a towboat built in Woodbury County and launched in the Missouri River in November 1969. This vessel is leased to a Minneapolis grain company. The lessee dispatches it to various inland waters, including the Mississippi River as it bounds Iowa, but the boat has never returned to Iowa. At all times...

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