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RESTHAVEN CEM. ASS'N v. BD. OF REV. OF POLK CTY.

No. 57649.

249 N.W.2d 618 (1977)

RESTHAVEN CEMETERY ASSOCIATION, Appellant, v. BOARD OF REVIEW OF POLK COUNTY, Iowa et al., Appellees.

Supreme Court of Iowa.

Rehearing Denied February 10, 1977.

Attorney(s) appearing for the Case

Whitfield, Musgrave, Selvy, Kelly & Eddy, Des Moines, for appellant.

Ray A. Fenton, County Atty., and J. R. McManus, Des Moines, for appellees.

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

MASON, Justice.

In 1974 property owned by plaintiff, Resthaven Cemetery Association, located in Polk County was assessed for the purpose of establishing the taxes due thereon in 1975. Plaintiff protested the assessed value of the property and was granted partial relief by defendant, the Board of Review of Polk County. Still dissatisfied, plaintiff sought to avail itself of the appellate jurisdiction of the district court pursuant to section 441.38, The Code, 1973...

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