SECURITY MUT. INS. v. BOARD OF REVIEW

No. 90-384.

467 N.W.2d 301 (1991)

SECURITY MUTUAL INSURANCE ASSOCIATION OF IOWA, Appellee, v. BOARD OF REVIEW OF the CITY OF FORT DODGE, IOWA; Lynn Schultz, Chairman and Presiding Officer; and Clarence M. Hilton, Fort Dodge City Assessor, Appellants.

Court of Appeals of Iowa.

January 29, 1991.


Attorney(s) appearing for the Case

Maurice C. Breen of Price and Breen, Fort Dodge, for appellants.

James L. Kramer of Johnson, Erb, Latham, Gibb & Carlson, P.C., Fort Dodge, for appellee.

Heard by OXBERGER, C.J., and SCHLEGEL and SACKETT, JJ.


SCHLEGEL, Judge.

Defendant Fort Dodge Board of Review, its presiding officer, and the Fort Dodge City Assessor appeal a district court order lowering its assessed value of a commercial building owned by plaintiff Security Mutual Insurance Association of Iowa. Appellants allege numerous errors, including that the court heard issues not raised before the board, admitted evidence contrary to rules of procedure and evidence, improperly shifted the burden of proof, and...

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