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CAUDILL v. SHELBY COUNTY

No. 93-976.

519 N.W.2d 423 (1994)

Jean CAUDILL, Appellant, v. SHELBY COUNTY, Appellee.

Court of Appeals of Iowa.

May 26, 1994.

Attorney(s) appearing for the Case

Robert Kohorst of Kohorst Law Firm, Harlan, for appellant.

Lyle W. Ditmars and Matthew G. Woods of Peters Law Firm, P.C., Council Bluffs, for appellee.

Heard by DONIELSON, C.J., and SACKETT and HABHAB, JJ.

DONIELSON, Chief Judge.

Plaintiff Jean Caudill and her husband built a connected residence and dental office on real estate in Shelby County in 1959. The County Assessor measured the building at 3468 square feet, including 616 square feet of office space, and assessed the property accordingly. The Caudills paid subsequent assessments on this basis.

In 1991, the Shelby County Assessor discovered the property was actually 2846 square feet. The previous assessor...

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