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ECONOMY FORMS CORP. v. POTTS

No. 58942.

259 N.W.2d 787 (1977)

ECONOMY FORMS CORPORATION, Appellant, v. Walter POTTS, Chairman, Polk County Tax Assessment Board of Review, Appellee.

Supreme Court of Iowa.

November 23, 1977.

Attorney(s) appearing for the Case

John A. Templar, Jr., of Thoma, Schoenthal, Davis, Hockenberg & Wine, Des Moines, for appellant.

J. R. McManus, Des Moines, for appellee.

Heard by MOORE, C. J., and RAWLINGS, REES, UHLENHOPP and McCORMICK, JJ.

McCORMICK, Justice.

Plaintiff Economy Forms Corporation sought to appeal to district court an assessment decision of the Polk County board of review. Notice of appeal was not served on defendant Walter Potts, chairman of the board of review, within 20 days of the board's adjournment. Defendant appeared specially, alleging the appeal was untimely under § 441.38, The Code, and the trial court sustained the special appearance. Plaintiff appeals, and we affirm.<...

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