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BURNAM v. BOARD OF REVIEW

No. 92-1598.

501 N.W.2d 553 (1993)

Keith F. BURNAM and W. Joy Burnam, Appellants, v. BOARD OF REVIEW OF DAVIS COUNTY, Appellee.

Supreme Court of Iowa.

June 16, 1993.

Attorney(s) appearing for the Case

Gayla R. Harrison of Johnson, Hester & Walter, Ottumwa, for appellants.

R. Kurt Swain, County Atty., for appellee.

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

PER CURIAM.

This case involves Keith and Joy Burnam's attempt to perfect an appeal from the Davis County Board of Review's tax assessment of their property. The district court dismissed the action on the ground the Burnams failed to file a written notice of appeal. The court determined it lacked jurisdiction because Iowa Code section 441.38 (1991) requires the filing of a "written notice of appeal" to perfect an appeal...

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