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DOWDEN v. DICKINSON CO., IOWA, BD. OF REVIEW

No. 2-69106.

338 N.W.2d 719 (1983)

Fred DOWDEN, Jr., Lloyd E. Stammer, and Jerry D. Duhn, Plaintiffs/Appellants, v. DICKINSON COUNTY, IOWA, BOARD OF REVIEW, Wallace Smith, Chairman, Defendant/Appellee. Fred DOWDEN, Jr., Plaintiff/Appellant, v. DICKINSON COUNTY, IOWA, BOARD OF REVIEW, Wallace Smith, Chairman, Defendant/Appellee. Fred DOWDEN, Jr., F.E. Hachmeister, and Avis V. Hachmeister, Plaintiffs/Appellants, v. DICKINSON COUNTY, IOWA, BOARD OF REVIEW, Wallace Smith, Chairman, Defendant/Appellee.

Court of Appeals of Iowa.

August 30, 1983.

Attorney(s) appearing for the Case

W.E. Kunze of Bedell & Kunze, Spirit Lake, for plaintiffs/appellants.

John L. Sandy, Dickinson County Atty., and Jeffrey E. Lamson, Roger T. Stetson, and Linda L. Kniep of Belin, Harris, Helmick & Heartney, Des Moines, for defendant/appellee.

Considered by OXBERGER, C.J., and DONIELSON, SNELL, SCHLEGEL, and HAYDEN, JJ.

DONIELSON, Judge.

Plaintiffs appeal from the trial court's judgment upholding defendant Board of Review's assessments of three separate properties. Plaintiffs claim that the court improperly considered alleged comparable sales which did not occur in the year of assessments challenged here and which were not adjusted for factors distorting market price as required by Iowa Code § 441.21. Plaintiffs also claim that the Board did not sustain its burden of proving...

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