AMERICAN LEGION POST 5 v. BD. OF REVIEW

No. 01-0181.

646 N.W.2d 433 (2002)

The AMERICAN LEGION, HANFORD POST 5, Appellee, v. CEDAR RAPIDS BOARD OF REVIEW, Forrest Holveck, Its Chairperson, and Kay Baty, Jeri Duenow, Leo Peiffer and Roger Stigers, Its Individual Members, Appellants.

Supreme Court of Iowa.

Rehearing Denied July 10, 2002.


Attorney(s) appearing for the Case

William J. Wright, Cedar Rapids, for appellants.

James W. Affeldt and Robert M. Hogg of Elderkin & Pirnie, P.L.C., Cedar Rapids, for appellee.


TERNUS, Justice.

The case before us requires the court to interpret and apply the procedure for protest of a property tax assessment set forth in Iowa Code section 441.37(2) (1999). This statute permits the filing of a protest beyond the normal period provided by Iowa Code section 441.37(1) if the assessor has made "a clerical or mathematical error." The district court held that the Cedar Rapids city assessor's intentional decision not to apply a previously granted...

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