BRINEGAR v. IOWA DEPT. OF REVENUE

No. 88-28.

437 N.W.2d 585 (1989)

Jon A. BRINEGAR, Wapello County Assessor; and Dean A. Giltner, Member of the Wapello County Board of Supervisors, Appellees, v. IOWA DEPARTMENT OF REVENUE and Iowa State Board of Tax Review, Appellants.

Supreme Court of Iowa.

March 22, 1989.


Attorney(s) appearing for the Case

Thomas J. Miller, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and James D. Miller, Asst. Atty. Gen., for appellants.

Richard J. Gaumer of Webber, Gaumer, Emanuel & Daily, P.C., Ottumwa, for appellees.

Considered by HARRIS, P.J., and LARSON, SCHULTZ, CARTER, and SNELL, JJ.


LARSON, Justice.

Plaintiffs, Jon A. Brinegar and Dean A. Giltner, Wapello County Assessor and a member of the Wapello County Board of Supervisors, respectively, challenge an equalization order of the director of revenue entered under Iowa Code section 441.47 (1985). The equalization order mandated a sixteen percent increase in the assessed valuations of certain agricultural land in Wapello County. The plaintiffs' challenge to the equalization order began with an appeal...

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