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POWER v. REGIS

No. 56405.

220 N.W.2d 587 (1974)

Daniel L. and Justine A. POWER, Appellees and Cross-Appellants, v. Andrew REGIS, City Assessor for Des Moines, Iowa, and Leroy L. Daubert, Chairman, Des Moines Board of Review, Appellants and Cross-Appellees.

Supreme Court of Iowa.

July 31, 1974.

Attorney(s) appearing for the Case

Herrick, Langdon, Belin & Harris, Des Moines, for appellants.

Daniel L. Power, Des Moines, for appellees.

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

REYNOLDSON, Justice.

On May 22, 1972, taxpayers Daniel L. and Justine A. Power filed protests to the assessment of their home in Des Moines, Iowa. For an unknown reason their tract, all within one city lot, was assessed in three parcels. Following oral hearing, the board of review reduced the assessment on all three parcels, resulting in a total actual value of $42,710. Still dissatisfied, taxpayers appealed to district court, where the revised assessments on two...

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