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FIRST IOWA STATE BANK v. BD. OF REVIEW

No. 87-862.

424 N.W.2d 441 (1988)

FIRST IOWA STATE BANK, Appellee, v. BOARD OF REVIEW OF MONROE COUNTY, Appellant.

Supreme Court of Iowa.

June 15, 1988.

Attorney(s) appearing for the Case

William S. Owens, Asst. Co. Atty., for appellant.

John A. Pabst of Clements, Pothoven, Pabst & Stravers, Albia, for appellee.

Considered by HARRIS, P.J., and SCHULTZ, NEUMAN, SNELL, and ANDREASEN, JJ.

SCHULTZ, Justice.

In October of 1985 Iowa's director of revenue, acting under Iowa Code section 441.47,1 issued an equalization order raising the property tax valuation of a certain class of real estate in Monroe County. The plaintiff, First Iowa State Bank (bank), owned property affected by this order. After the property was revalued to comply with the equalization order, the bank filed a protest...

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