BD. OF SUP'RS OF LINN CTY. v. DEPT. OF REVENUE

Nos. 2-58954 and 2-59663.

263 N.W.2d 227 (1978)

BOARD OF SUPERVISORS OF LINN COUNTY, Iowa, Merle L. Kopel as Auditor of Linn County, Iowa, and Forrest C. Holveck as Assessor of Linn County, Iowa, Plaintiffs-Appellants, and The Incorporated City of Cedar Rapids, Iowa, Donald Canney as an Individual and as Mayor of the City of Cedar Rapids, Iowa, and Dale Piersall as Assessor of Cedar Rapids, Iowa, Intervenors, and Ralph H. Blackford, Louise Blackford, Curtis J. Hayes, Ralph N. Gordon, Joyce A. Gordon and Milo Machula and Bessie Machula, Intervenors-Appellants, and Joseph Grief, Richard G. Liercke, William F. Olinger, Renald Evans, Michael P. Evans and Thomas J. Evans, Intervenors, and Linn County Farm Bureau, Intervenors, v. DEPARTMENT OF REVENUE of the State of Iowa and Gerald Bair, Director of the Department of Revenue of the State of Iowa, Defendants-Appellees.

Supreme Court of Iowa.

February 22, 1978.


Attorney(s) appearing for the Case

Eugene J. Kopecky, County Atty., and James W. Affedlt, Asst. County Atty., for plaintiffs-appellants.

Jon M. McCright and Walter L. McNamara, Cedar Rapids, for intervenors-appellants.

Richard C. Turner, Atty. Gen., George W. Murray, Sp. Asst. Atty. Gen., Kevin M. Maggio, Harry M. Griger and Michael Thompson, Asst. Attys. Gen., for defendants-appellees.

David F. McGuire, City Atty., and David P. McManus, Asst. City Atty., Cedar Rapids, for intervenors The Incorporated City of Cedar Rapids, Iowa, Donald Canney as an Individual and as Mayor of the City of Cedar Rapids, Iowa, and Dale Piersall as Assessor of Cedar Rapids, Iowa.

Wayne C. Collins and Gary J. Streit, Cedar Rapids, for intervenors Joseph Grief, Richard G. Liercke, William F. Olinger, Renald Evans, Michael P. Evans, Thomas J. Evans and Linn County Farm Bureau.


RAWLINGS, Justice.

By action for declaratory judgment and other relief plaintiffs and intervenors challenge the constitutionality of newly amended statutory procedure for implementing defendants' property tax equalization order. Plaintiffs appeal pretrial dismissal for lack of authority and standing to sue. Some intervenors appeal adverse adjudication on the merits. We affirm on both appeals.

Because this case primarily concerns the statutory procedure for...

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