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TRANSFORM, LTD. v. POLK COUNTY

No. 94-2040.

543 N.W.2d 614 (1996)

TRANSFORM, LTD., Appellee, v. ASSESSOR OF POLK COUNTY, IOWA; Auditor of Polk County, Iowa; Treasurer of Polk County, Iowa; and Board of Review of Polk County, Iowa, Appellants.

Supreme Court of Iowa.

February 14, 1996.

Attorney(s) appearing for the Case

John P. Sarcone, County Attorney, and Mark Godwin and Michael J. O'Keefe, Assistant Polk County Attorneys, for appellant.

David L. Charles of Belin Harris Lamson McCormick, A Professional Corporation, Des Moines, for appellee.

Considered by McGIVERIN, C.J., and LARSON, NEUMAN, ANDREASEN, and TERNUS, JJ.

NEUMAN, Justice.

This appeal concerns the proper application of the statutory two-year valuation cycle that governs the state's system of property tax assessment. Under this system, real property is independently valued only in odd-numbered "assessment" years. In the even-numbered, or "interim" years, the assessment—absent error or change in value—is "locked into" the valuation from the preceding year. Vogt v. Board of Review,

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