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SUPERIOR/IDEAL v. OSKALOOSA BD. OF REV.

No. 86-849.

419 N.W.2d 405 (1988)

SUPERIOR/IDEAL, INC., An Iowa Corporation, Appellant, v. BOARD OF REVIEW OF the CITY OF OSKALOOSA, Iowa, and Mahaska County, Iowa, Appellees.

Supreme Court of Iowa.

February 17, 1988.

Attorney(s) appearing for the Case

Walter F. Johnson and David J. Hester of Johnson, Bauerle, Hester & Walter, Ottumwa, for appellant.

Charles A. Stream, Co. Atty., and Charles D. Hunter and Linda S. Weindruch of Belin, Harris, Helmick, Tesdell, Lamson, Blackledge & McCormick, P.C., Des Moines, for appellees.

Considered by LARSON, P.J., and SCHULTZ, CARTER, LAVORATO and NEUMAN, JJ.

LARSON, Justice.

Pursuant to Iowa Code section 441.38 (1985), Superior/Ideal, Inc. (Superior) appealed from decisions of the Board of Review of the City of Oskaloosa and Mahaska County concerning assessments of Superior's property for 1981 and 1982. The board filed separate motions to dismiss, claiming that defective notices of appeal deprived the district court of jurisdiction in both appeals. The district court sustained the motions, and Superior appealed. We consolidated...

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