CARTER, Justice.
This appeal entails a de novo determination of the market value of two apartment complexes in the City of Iowa City for purposes of the real estate tax assessment. The appellant, Nancy Riley, is the owner of the properties. The properties were purchased by her on January 11, 1992, for an aggregate sum of $1,640,000.
The local assessor reassessed these two properties in the same month that appellant purchased them. This was a reassessment in...
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