WATERLOO CIV. CTR. HOTEL v. BD. OF REV.

No. 89-250.

451 N.W.2d 489 (1990)

WATERLOO CIVIC CENTER HOTEL COMPANY, Appellant, v. BOARD OF REVIEW, City of Waterloo, and Black Hawk County, Iowa, Appellees.

Supreme Court of Iowa.

February 21, 1990.


Attorney(s) appearing for the Case

William S. Smith, Waterloo, for appellant.

Bruce B. Zager, Asst. County Atty., for appellee.

Considered by LARSON, P.J., and CARTER, LAVORATO, SNELL, and ANDREASEN, JJ.


CARTER, Justice.

Plaintiff, owner of a Holiday Inn hotel complex in Waterloo, appeals the district court's order dismissing its attempted appeal of a property tax assessment pursuant to Iowa Code section 441.38 (1987). The basis for the district court's order was a finding that plaintiff had not given written notice to the chairperson or presiding officer of the board of review within twenty days after adjournment of the board.1

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