H & R PARTNER. v. DAVIS COUNTY BD. OF REV.

No. 00-0275.

654 N.W.2d 521 (2002)

H & R PARTNERSHIP, Timothy S. Kniffen, Pride, L.L.P., Scott Schager, and Southland Pork, L.C., Appellants, v. DAVIS COUNTY BOARD OF REVIEW, David William Hardy, Chairman, Appellee.

Supreme Court of Iowa.

December 18, 2002.


Attorney(s) appearing for the Case

Robert P. Malloy of Malloy Law Firm, Goldfield, and Deborah M. Tharnish of Davis, Brown, Koehn, Shors & Roberts, P.C., Des Moines, for appellants.

Frank W. Pechacek, Jr. and Michael J. Davenport of Willson & Pechacek, P.L.C., Council Bluffs, and Rick L. Lynch, County Attorney, Bloomfield, for appellee.

Thomas J. Miller, Attorney General, and Harry M. Griger, Special Assistant Attorney General, and James D. Miller, Assistant Attorney General, for amicus curiae, Iowa Department of Revenue.


PER CURIAM.

H & R Partnership, Timothy S. Kniffen, Pride, L.L.P., Scott Schager, and Southland Pork, L.C., who are Davis County property owners on whose land swine confinement facilities have been constructed, appeal from the district court's judgment upholding the property tax assessment on their respective parcels. On May 8, 2002, we filed an opinion in this case disposing of the issues raised on appeal. The appellants then filed a petition for rehearing, which...

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