FARMERS GRAIN DEALERS ASS'N v. SATHER

No. 58808.

267 N.W.2d 58 (1978)

FARMERS GRAIN DEALERS ASSOCIATION of Iowa, Appellant, v. Everett SATHER, Chairman, Charles Colby, Jr., Walter Potts, Jr., Harry Renaud and Clifford Custor, constituting the Board of Review of Assessments of Polk County, Iowa, Appellees.

Supreme Court of Iowa.

Rehearing Denied August 28, 1978.


Attorney(s) appearing for the Case

Pryor, Riley, Jones & Aspelmeier, Burlington, and Carty & Jones, Winfield, for appellant.

J. R. McManus, Special Counsel and Dan Johnston, County Atty., Des Moines, for appellees.

Considered by MOORE, C. J., and LeGRAND, REES, HARRIS and McCORMICK, JJ.


REES, Justice.

This property tax appeal involves valuation of plaintiff's terminal grain elevator at Avon Lake for property tax purposes for the tax year 1971. After evidentiary trial the trial court held the valuation placed on the property as of January 1, 1971, by the assessor was correct and should be approved. We reverse.

The plaintiff filed its petition on June 29, 1971, and asserted therein the Polk County assessor had placed an assessed value on the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases