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OKLAND v. BILYEU

No. 83-1649.

359 N.W.2d 412 (1984)

Merlyn C. OKLAND and Darlene A. Okland, Appellees, v. Gary BILYEU, Story County Assessor, Appellant.

Supreme Court of Iowa.

December 19, 1984.

Attorney(s) appearing for the Case

Mary E. Richards, Co. Atty., and John Paul Pendley, Asst. Co. Atty., for appellant.

Charles Deppe of Brekken, Deppe & Wynia, P.C., Story City, for appellees.

Considered by REYNOLDSON, C.J., and UHLENHOPP, McCORMICK, CARTER, and WOLLE, JJ.

McCORMICK, Justice.

This appeal involves a taxpayers' challenge to a county assessor's increase in real estate assessments for years as to which the real estate taxes had previously been levied and paid. The district court sustained the challenge. Because we hold that the assessor lacked authority to increase the assessments for the years in question, we affirm the district court.

Plaintiffs Merlyn C. Okland and Darlene A. Okland own an acreage in Story County...

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