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CITY OF IOWA CITY v. IOWA CITY REVIEW BD.

No. 14-0495.

863 N.W.2d 663 (2015)

CITY OF IOWA CITY, Iowa, Appellant, v. IOWA CITY BOARD OF REVIEW, Appellee, and Prestige Properties, Intervenor. City of Iowa City, Iowa, Appellant, v. Iowa City Board of Review, Appellee, and Myrtle Grove Housing, Inc., Intervenor.

Supreme Court of Iowa.

May 15, 2015.

Attorney(s) appearing for the Case

Eric R. Goers , Assistant City Attorney, Iowa City, for appellant.

Charles T. Traw of Leff Law Firm, LLP, Iowa City, for appellee.

Kirsten H. Frey and Michael W. Kennedy of Kennedy, Cruise, Frey & Gelner, LLP, Iowa City, for intervenors.

A city's board of review reclassified eighteen properties held by eleven multiple housing cooperatives from commercial to residential for property tax purposes. The city appealed the board's decision to the district court. The district court affirmed the board's decision on summary judgment. On appeal, we find that two Iowa corporations...

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