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COLVIN v. STORY COUNTY BD. OF REVIEW

No. 01-1376.

653 N.W.2d 345 (2002)

Thomas S. COLVIN and Sonya M. Colvin, Appellees, v. STORY COUNTY BOARD OF REVIEW, Appellant.

Supreme Court of Iowa.

November 14, 2002.

Attorney(s) appearing for the Case

James E. Brick of Brick, Gentry, Bowers, Swartz, Stoltze, Schuling & Levis, P.C., Des Moines, for appellant.

Mark E. Truesdell and Eldon L. McAfee of Beving, Swanson & Forrest, P.C., Des Moines, for appellees.

STREIT, Justice.

Thomas and Sonya Colvin own land that was reclassified from agricultural to residential in 1999. The district court affirmed the Story County Assessor's reclassification. While the appeal was pending in our court, Colvins brought suit challenging their 2000 tax assessment. Upon receiving a favorable ruling restoring their agricultural classification, Colvins dismissed the 1999 appeal. The Board of Review now appeals the judgment of the 2000 tax assessment...

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