1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 791 N.W.2d
  5. 791 N.W.2d 258 (2010)
 

NAUMANN v. PROPERTY ASSESSMENT APPEAL BD.

No. 09-0161.

791 N.W.2d 258 (2010)

James NAUMANN, Appellant, v. IOWA PROPERTY ASSESSMENT APPEAL BOARD, Appellee.

Supreme Court of Iowa.

December 3, 2010.

Attorney(s) appearing for the Case

Mark L. Smith of Jordan, Oliver & Walters, P.C., Winterset, for appellant.

Jessica Braunschweig-Norris and Curtis Swain , Des Moines, for appellee.

James E. Brick and James E. Nervig of Brick Gentry P.C., Des Moines, intervenor-appellee Adair County Board of Review.

Thomas J. Miller , Attorney General, Donald D. Stanley, Jr. , Special Assistant Attorney General, and James D. Miller , Assistant Attorney General for amicus curiae, the Director of the Iowa Department of Revenue.

HECHT, Justice.

An owner of agricultural property in Madison and Adair Counties contests the valuation of his property in Adair County, contending it violates Iowa Code section 441.21(1)(d) (2007), because the valuation of his Adair County agricultural land exceeds by more than five percent the valuation of his adjacent agricultural land in Madison County. Because we conclude section 441.21(1)(d) does not apply to agricultural property, we affirm.

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases