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FARMERS GRAIN DEALERS ASS'N v. WOODWARD

No. 67322.

334 N.W.2d 295 (1983)

FARMERS GRAIN DEALERS ASSOCIATION OF IOWA, now known as American Grain and Related Industries, Appellant, v. Ralph WOODWARD, Chairman, Charles Colby, Jr., Harry Burgess, Walter Potts, Jr., and Everett Sather, Constituting the Board of Review of Assessments of Polk County, Iowa, and Harry Renaud and Clifford Custor, former members of said board; Jack Bishop, Chairman, Sam Anania, Tom Whitney, Richard Brannan, and Murray Drake, Constituting the Board of Supervisors of Polk County, Iowa; and Jim Maloney, Auditor of Polk County, Iowa, and Fred Horner, Treasurer of Polk County, Iowa, Appellees.

Supreme Court of Iowa.

Rehearing Denied June 9, 1983.

Attorney(s) appearing for the Case

Elmer J. Jones and Robert A. Engberg of Pryor, Riley, Jones & Aspelmeier, Burlington, and John Carty, Winfield, for appellant.

Dan L. Johnston, County Atty., and Norman G. Jesse, Asst. County Atty., for appellees.

Considered by REYNOLDSON, C.J., and UHLENHOPP, McGIVERIN, LARSON, and SCHULTZ, JJ.

UHLENHOPP, Justice.

In this appeal of a mandamus action, taxpayer American Grain and Related Industries seeks to recover claimed over payment of real estate taxes and alleges excessive valuation of the property taxed. Defendants are county officers concerned with assessment and collection of property taxes; for convenience we will refer to them as the county. Our references are to the Iowa Code of 1971, and we will speak in this opinion of the Iowa law as of that...

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