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ROSS v. CITY OF IOWA CITY

No. 83-1104.

353 N.W.2d 887 (1984)

Rosamond J. ROSS; Frank Boyd; Robert H. Barker; Sycamore Investors, Inc., and Protein Blenders Inc., Plaintiffs-Appellees, v. CITY OF IOWA CITY, Iowa; Dan L. Hudson and Vanguard Appraisals, Inc., Defendants-Appellants.

Court of Appeals of Iowa.

June 26, 1984.

Attorney(s) appearing for the Case

Robert W. Jansen, City Atty., and David E. Brown, Asst. City Atty., for defendants-appellants city and Hudson.

Lew Eells of Eells, Blackstock, Affedlt & Harms, Cedar Rapids, for defendants-appellant Vanguard.

William L. Meardon of Meardon, Sueppel, Downer & Hayes, Iowa City, for plaintiffs-appellees.

Gerald A. Kuehn, Asst. Atty. Gen., for amicus curiae Iowa Department of Revenue and G.D. Bair.

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

OXBERGER, Chief Judge.

Defendants appeal from an interlocutory order overruling their motions to dismiss an equitable action seeking a declaratory judgment that the assessments of all commercial and industrial property within the city are invalid. We reverse the action of the district court and dismiss plaintiffs' case.

Plaintiffs, individual owners of commercial and industrial property, filed a petition in equity seeking a declaratory judgment that the tax...

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