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OBERSTEIN v. ADAIR COUNTY BD. OF REVIEW

No. 65326.

318 N.W.2d 817 (1982)

Barry J. OBERSTEIN and Norman S. Oberstein, Plaintiffs-Appellees, v. ADAIR COUNTY BOARD OF REVIEW, Wayne Sheriff, Chairman; Walter Kniep and Fred Mertes, Members, Defendants-Appellants.

Court of Appeals of Iowa.

February 24, 1982.

Attorney(s) appearing for the Case

Willard W. Olesen and Jay Howe, Greenfield, for defendants-appellants.

Alan N. Koufer, Des Moines, C. W. Carlberg, Greenfield, for plaintiffs-appellees.

Heard by OXBERGER, C. J., and DONIELSON, SNELL, CARTER and JOHNSON, JJ.

CARTER, Judge.

Defendants, Board of Review and its members, appeal from district court's review and reduction of their tax assessment against plaintiffs' property. They assert 1) that district court erred in determining the property's fair market value pursuant to section 441.21, The Code 1979, by making an adjustment for the negative effect of a long term lease on the property which allegedly was returning less than the...

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