WESTERN OUTDOOR AD. v. BD. OF REVIEW

No. 84-772.

364 N.W.2d 256 (1985)

WESTERN OUTDOOR ADVERTISING CO., Appellee, v. BOARD OF REVIEW OF MILLS COUNTY, Iowa, R.A. Bloedell, Acting Chairman and Clerk Thereof, Appellants.

Supreme Court of Iowa.

March 20, 1985.


Attorney(s) appearing for the Case

Frank W. Pechacek, Jr. and Randy R. Ewing of Smith, Peterson, Beckman & Willson, Council Bluffs, for appellants.

Michael G. Reilly of Perkins, Sacks, Hannan & Reilly, Council Bluffs, and Frank F. Pospishil of Abrahams, Kaslow & Cassman, Omaha, Neb., for appellee.

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


CARTER, Justice.

The Mills County Board of Review and its chairman appeal from a district court decree determining that the board acted improperly in assessing thirteen outdoor advertising signs erected by plaintiff Western Outdoor Advertising Company (hereinafter Western) in Mills County as real property. The district court action was by equitable proceedings. Iowa Code § 441.39 (1981). Our review is therefore de novo. Iowa R.App.P. 4. We reverse the district...

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