MICH. WIS. PIPE LINE v. IOWA STATE BD. OF REV.

No. 84-1240.

368 N.W.2d 187 (1985)

MICHIGAN WISCONSIN PIPE LINE COMPANY, Appellant, v. IOWA STATE BOARD OF TAX REVIEW, Appellee.

Supreme Court of Iowa.

Rehearing Denied June 24, 1985.


Attorney(s) appearing for the Case

D.H. Sitz and Terry M. Giebelstein of Lane & Waterman, Davenport, for appellant.

Thomas J. Miller, Atty. Gen., Gerald A. Kuehn, Asst. Atty. Gen., and R. Douglas Lackey of Corlew, Smith & Wright, Atlanta, Georgia, for appellee.

Considered by McCORMICK, P.J., and McGIVERIN, SCHULTZ, CARTER, and WOLLE, JJ.


McCORMICK, Justice.

This appeal involves a pipeline company's challenge to the director of revenue's valuation of its Iowa property pursuant to Iowa Code chapter 438 (1979). Respondent Iowa State Board of Tax Review upheld the valuation after hearing the challenge as a contested case. Petitioner Michigan Wisconsin Pipe Line Company then obtained district court review in a judicial review proceeding. When the district court affirmed the board, petitioner appealed....

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