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RISO v. POTTAWATTAMIE BD. OF REVIEW

No. 83-1030.

362 N.W.2d 513 (1985)

Robert S. RISO and Darlene H. Riso, Perkins Cake and Steak, Inc., Dennis P. Reed and Kathleen Doak Reed, Appellees, v. POTTAWATTAMIE BOARD OF REVIEW and Robert W. Knox, Chairman Thereof, Appellants.

Supreme Court of Iowa.

February 13, 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, and Maynard Telpner of Telpner, Smith & Sawatzke, Council Bluffs, and William J. Lillis, Des Moines, for appellees.

Considered by UHLENHOPP, P.J., and HARRIS, McCORMICK, CARTER, and WOLLE, JJ.

McCORMICK, Justice.

After unsuccessful protests to the board of review, plaintiffs appealed their 1981 real estate tax assessments to the district court. The court reduced the assessments, and defendants board of review and its chairman appealed to this court. We reverse the district court.

The questions in this case concern standing, factors relevant to using the income approach to valuation, and the amount of the valuations.

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