BAIR v. ESTATE OF BIGGINS

No. 83-1121.

356 N.W.2d 551 (1984)

G.D. BAIR, Director of Revenue of Iowa Department of Revenue, Appellant, v. ESTATE OF Martha BIGGINS, Deceased, Ruth Geisinger, Executor, Appellee.

Supreme Court of Iowa.

October 17, 1984.


Attorney(s) appearing for the Case

Thomas J. Miller, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and Thomas M. Donahue, Asst. Atty. Gen., for appellant.

Thomas L. McCullough of McCullough Law Firm, Sac City, for appellee.

Considered by UHLENHOPP, P.J., and McGIVERIN, LARSON, SCHULTZ, and WOLLE, JJ.


UHLENHOPP, Justice.

This appeal involves the authority of an administrative agency to challenge an appraisal of property by county appraisers in order to bring the valuation into conformity with statute, notwithstanding the absence of such challenges in other estates in the past.

Martha Biggins died on October 17, 1980. She owned 160 acres of farmland and had a half interest in another 80 acres, all in Buena Vista County, Iowa. The executor filed a preliminary...

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