LeGRAND, Justice.
Valley Forge Apartments owns and operates a multiple apartment complex in Iowa City which was assessed for tax purposes under Chapter 441, The Code, 1971, in the amount of $1,144,820. Valley Forge's protest to the Board of Review was unavailing. Upon appeal to the district court, the assessment was reduced to $1,031,040.
While defendants first filed notice of appeal to this court, Valley Forge later also took timely appeal from the trial...
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