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AVERY v. PETERSON

No. 2-57125.

243 N.W.2d 630 (1976)

Alden D. AVERY et al., Appellants, v. Dale PETERSON, Chairman, et al., Appellees.

Supreme Court of Iowa.

June 30, 1976.

Attorney(s) appearing for the Case

Christopher Bjornstad, of Cornwall & Avery, Spencer, for appellant.

Richard C. Turner, Atty. Gen., George W. Murray, Special Asst. Atty. Gen., Harry M. Griger, Michael L. Thompson, and Kevin Maggio, Asst. Attys. Gen., for Iowa Department of Revenue, D. G. Briggs, Director.

Walter W. Barbee, Spirit Lake, for Dickinson County Board of Review and Dickinson County Auditor.

Heard by MOORE, C. J., and LeGRAND, UHLENHOPP, REYNOLDSON and McCORMICK, JJ.

MOORE, Chief Justice.

This is an appeal by plaintiffs, property owners within the incorporated town of Wahpeton, Dickinson County, from district court judgment denying their claim of invalid adjustment of property valuation assessments. They raise three issues which we consider infra.

On October 22, 1971 plaintiffs commenced this equity action against the Iowa Department of Revenue, its Director and nominally, against Dickinson County Board of Review and Dickinson...

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