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HERITAGE CABLEVISION v. BD. OF REVIEW

No. 88-1546.

457 N.W.2d 594 (1990)

HERITAGE CABLEVISION d/b/a North Iowa Cablevision Association, Ltd., Partnership, Appellee, v. BOARD OF REVIEW OF the CITY OF MASON CITY, Iowa, and Nick Bobgin, Chairman of the Board of Review of the City of Mason City, Iowa, and a Member Thereof, Appellants. HERITAGE CABLEVISION d/b/a North Iowa Cablevision Association, Ltd., Partnership, Appellee, v. BOARD OF REVIEW OF the COUNTY OF CERRO GORDO, Iowa, and Edwin Krause, Chairman of the Board of Review of the County of Cerro Gordo, Iowa, and a Member Thereof, Appellants.

Supreme Court of Iowa.

June 20, 1990.

Attorney(s) appearing for the Case

Herman P. Folkers, City Atty., and Michael J. Houchins, Asst. County Atty., for appellants.

Mark R. Schuling of Brick, Seckington, Bowers, Swartz & Gentry, P.C., Des Moines, for appellee.

Considered by McGIVERIN, C.J., and LARSON, CARTER, LAVORATO, and NEUMAN, JJ.

CARTER, Justice.

This dispute involves the assessment of those assets of the plaintiff, Heritage Cablevision, located in Cerro Gordo County which are taxable as real property. Plaintiff is the owner of a cable television system which provides service to the cities of Mason City, Clear Lake, and Ventura.

In the plaintiff's appeal of the assessment pursuant to Iowa Code section 441.38 (1989), the district court reduced...

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