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POST-NEWSWEEK CABLE v. BD. OF REVIEW

No. 91-1010.

497 N.W.2d 810 (1993)

POST-NEWSWEEK CABLE, INC., d/b/a Sooland Cablecom, Appellee, v. BOARD OF REVIEW OF WOODBURY COUNTY, IOWA, and Wayne Luse, Chairman of the Board of Review and a Member Thereof, Appellants. POST-NEWSWEEK CABLE, INC., d/b/a Sooland Cablecom, Appellee, v. BOARD OF REVIEW OF CITY OF SIOUX CITY, IOWA, and Ron Craig, Chairman of the Board of Review and a Member Thereof, Appellants.

Supreme Court of Iowa.

March 24, 1993.

Attorney(s) appearing for the Case

Brigit M. Barnes, Asst. County Atty., for appellants Woodbury County and Wayne Luse.

Charles D. Hunter of Belin Harris Lamson McCormick, A Professional Corp., Des Moines, for appellants Sioux City and Ron Craig.

Bonnie J. Campbell, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and James D. Miller, Asst. Atty. Gen., as amicus curiae, for Gerald D. Bair, Director of the Iowa Dept. of Revenue and Finance, in support of appellants.

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

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

LAVORATO, Justice.

After unsuccessful tax protests to the city and county boards of review, the taxpayer appealed its real estate tax assessments to the district court. The assessments in question are for the year 1989 on certain cable television property located in the Sioux City and Woodbury County assessing jurisdictions. The district court reduced the assessments, and the boards of review and their chairpersons appealed to this court. We affirm.

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