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TIMBERLAND PARTNERS XXI, LLP v. DEPT. OF REVENUE

No. 06-1354.

757 N.W.2d 172 (2008)

TIMBERLAND PARTNERS XXI, LLP, Edward L. Hendrickson, and James C. Conlin, Appellants, v. IOWA DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Iowa.

October 24, 2008.

Attorney(s) appearing for the Case

Michael A. Dee and Rebecca A. Brommel of Brown, Winick, Graves, Gross, Baskerville and Schoenebaum, P.L.C., Des Moines, for appellants.

Thomas J. Miller, Attorney General and Donald D. Stanley, Jr., Assistant Attorney General, for appellee.

BAKER, Justice.

Apartment building owners appeal the district court's ruling that Iowa Administrative Code rule 701-71.1(4), (5) (2005), under which apartment buildings are designated as commercial regardless of their use and are therefore subject to higher property taxes than non-commercial condominiums, does not violate the equal protection clauses of the United States and Iowa Constitutions. Because apartments and condominiums are not "similarly situated," we find...

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