1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 480 N.W.2d
  5. 480 N.W.2d 47 (1992)
 

SPERFSLAGE v. AMES CITY BD. OF REVIEW

No. 90-1259.

480 N.W.2d 47 (1992)

James SPERFSLAGE, Joanne Sperfslage, Lad Grove, and Patty Grove, Appellants, v. AMES CITY BOARD OF REVIEW, Appellee, G.D. Bair, Director of Iowa Department of Revenue and Finance, Intervenor-Appellee.

Supreme Court of Iowa.

January 22, 1992.

Attorney(s) appearing for the Case

Lad Grove, Ames, for appellants.

John Klaus, City Atty., Ames, for appellee.

Bonnie J. Campbell, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and James D. Miller, Asst. Atty. Gen., for intervenor-appellee G.D. Bair, Director of Revenue and Finance.

Considered by HARRIS, P.J., and CARTER, LAVORATO, NEUMAN, and SNELL, JJ.

HARRIS, Justice.

The trial court rejected plaintiff landowners' equal protection challenge to administrative rules. We think the challenge was correctly rejected and hence affirm.

I. The regulations challenged by the taxpayers are 701 Iowa Administrative Code sections 71.1(4) and 71.1(5), which define residential real estate and commercial real estate. These regulations implement provisions in Iowa Code section 441.21 (1989) (assessment and evaluation of property...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases