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SEVDE v. BOARD OF REVIEW OF CITY OF AMES

No. 88-456.

434 N.W.2d 878 (1989)

Richard H. SEVDE and Marguerite Sevde, v. BOARD OF REVIEW OF the CITY OF AMES, Iowa, Appellant.

Supreme Court of Iowa.

January 25, 1989.

Attorney(s) appearing for the Case

John R. Klaus, City Atty., and Beth Ringgenberg, Asst. City Atty., Ames, for appellant.

Dale Sharp, Ames, for appellees.

Considered by McGIVERIN, C.J., and LARSON, SCHULTZ, CARTER, and ANDREASEN, JJ.

CARTER, Justice.

The Board of Review of the City of Ames appeals from an adverse decree in an action challenging a real estate tax assessment pursuant to Iowa Code section 441.38 (1987). The primary issue presented to this court is whether the district court incorrectly classified the subject real estate as agricultural rather than commercial. Because we conclude that it did not, we affirm that court's decree subject only to a remand for determination of omitted issues...

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