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COWLES COMMUN. v. BD. OF REV. OF POLK CTY.

No. 59900.

266 N.W.2d 626 (1978)

COWLES COMMUNICATIONS, INC., Appellee, v. BOARD OF REVIEW OF POLK COUNTY, Iowa, Appellant.

Supreme Court of Iowa.

Rehearing Denied June 23, 1978.

Attorney(s) appearing for the Case

Ray A. Fenton, County Atty., J. R. McManus, Special Counsel, Des Moines, for appellant.

Roger L. Ferris, of Nyemaster, Goode, McLaughlin, Emery & O'Brien, Des Moines, for appellee.

Considered by MOORE, C. J., and MASON, RAWLINGS, UHLENHOPP and REYNOLDSON, JJ.

MASON, Justice.

The Board of Review of Polk County (Board) appeals from the decree of the Polk District Court ordering removal from the real estate tax roll of the television tower, antenna and other transmission equipment of station KCCI owned by plaintiff Cowles Communications, Inc., because the court found such property to be personal property under section 427A.1(3), The Code, 1975.

April 8, 1975, the Polk County Assessor mailed Cowles its real estate...

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