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ALLEN v. DALLAS COUNTY BOARD OF REVIEW

No. 12-1377.

843 N.W.2d 89 (2014)

Edwin ALLEN III and Melissa D. Allen, Appellants, v. DALLAS COUNTY BOARD OF REVIEW, Appellee.

Supreme Court of Iowa.

February 21, 2014.

Attorney(s) appearing for the Case

Edwin Allen III and Melissa D. Allen, pro se.

M. Brett Ryan of Watson & Ryan, P.L.C., Council Bluffs, for appellee.

HECHT, Justice.

Taxpayers filed a petition in 2012 protesting a county board of review's assessment valuation of residential real estate. The petition stated, however, that the protest was lodged against the 2011 property assessment valuation. When the taxpayers subsequently appeared at the board's hearing on the protest, they were asked whether they disputed the 2011 valuation or the more recent one for 2012. The taxpayers responded they wished to protest the valuations...

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