RICHARDS v. HARDIN COUNTY BD. OF REVIEW

No. 85-1621.

393 N.W.2d 148 (1986)

Richard K. RICHARDS, Appellant, v. HARDIN COUNTY BOARD OF REVIEW, Appellee.

Supreme Court of Iowa.

Rehearing Denied October 20, 1986.


Attorney(s) appearing for the Case

Richard K. Richards, pro se.

Jon E. Heitland, Co. Atty., and James L. Beres, Asst. Co. Atty., for appellee.


CARTER, Justice.

Plaintiff Richard K. Richards appeals from a district court judgment upholding the tax assessment valuations of his farm property. These valuations involve four separate forty-acre tracts in Hardin County. The assessor's valuations were confirmed by the appellee board of review, and the district court refused to grant relief from the board's determination.

Plaintiff makes three contentions in his appeal. These are: (1) that the district court...

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