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BOEKELOO v. BOARD OF REVIEW OF CITY OF CLINTON

No. 93-1683.

529 N.W.2d 275 (1995)

Robert J. BOEKELOO and Vicki J. Boekeloo, Husband and Wife, Appellants, v. BOARD OF REVIEW OF the CITY OF CLINTON, Iowa; Kenneth Dunn, Chairman of the Board of Review of the City of Clinton, Iowa; Eugene Kaczinski, Donald Sorenson, and Tony Quartell, Appellees.

Supreme Court of Iowa.

March 29, 1995.

Attorney(s) appearing for the Case

J. Drew Chambers of Holleran, Shaw, Murphy & Stoutner, Clinton, for appellants.

Gary J. Rolfes of Mayer, Mayer, Lonergan & Rolfes, Clinton, for appellees.

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

TERNUS, Justice.

This case presents the interesting and difficult issue of what effect environmental contamination has on the tax valuation of property. Property owned by Robert J. Boekeloo and Vicki J. Boekeloo, appellants, has groundwater contamination. The Clinton city assessor did not consider the existence of this contamination when he valued the Boekeloos' property. The appellees, Board of Review of the City of Clinton and its members, affirmed the tax valuation...

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