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FOREMAN & CLARK OF IOWA v. BOARD OF REVIEW

No. 62791.

286 N.W.2d 169 (1979)

FOREMAN & CLARK OF IOWA, INC.; Mabel Groeltz, Henry Haegg and Gordon Strayer, as Co-trustees under the Will of Fred A. Groeltz; and Case Investments, a Partnership, Appellees, v. BOARD OF REVIEW OF the CITY OF CEDAR RAPIDS, Iowa; Leo C. Peiffer, Chairman of the Board of Review of the City of Cedar Rapids, Iowa; Thomas Hoegen, James W. Bowker, L. P. Boudreaux, and Abbott Lipsky, Members of the Board of Review of the City of Cedar Rapids, Iowa, Appellants.

Supreme Court of Iowa.

December 19, 1979.

Attorney(s) appearing for the Case

David F. McGuire, City Atty., and Lynda E. Thomsen, Asst. City Atty., Cedar Rapids, for appellants.

Scott E. McLeod of Lynch, Dallas, Smith & Harman, Cedar Rapids, for appellees.

Considered by LeGRAND, P. J., and REES, UHLENHOPP, HARRIS, and McGIVERIN, JJ.

McGIVERIN, Justice.

This appeal involves the 1977 assessed valuation for taxation purposes of the Foreman and Clark building in downtown Cedar Rapids. The assessor set the building and land valuation at $191,246. Plaintiff owners and tenant (taxpayers) protested to the board of review. After a hearing the board overruled the protest. Upon taxpayers' appeal in equity to the district court, the court reduced the assessment to $150,000. The board appeals to us. We affirm...

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