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BIRUSINGH v. KNOX

No. 86-866.

409 N.W.2d 189 (1987)

Krishna A. BIRUSINGH and Patricia Birusingh, Appellees, v. Robert W. KNOX, Chairman, Board of Review of Pottawattamie County, Iowa; Robert Hastings, County Assessor of Pottawattamie County, Iowa, Appellants.

Supreme Court of Iowa.

July 22, 1987.

Attorney(s) appearing for the Case

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

Raymond E. Pogge of Pogge, Root & Fleming, Council Bluffs, for appellees.

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

CARTER, Justice.

Plaintiff property owners contested the 1981 tax assessment of their real estate. Their claim was denied by the county board of review. They then appealed the matter to the district court pursuant to Iowa Code section 441.38 (1983). Following an evidentiary hearing, the district court ordered a reduction of the assessment from approximately $180,000, as fixed by the assessor and approved by the board of...

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