Bd. of Sup'rs of Linn Cty. v. Dept. of Revenue

RAWLINGS, Justice.

By action for declaratory judgment and other relief plaintiffs and intervenors challenge the constitutionality of newly amended statutory procedure for implementing defendants’ property tax equalization order. Plaintiffs appeal pretrial dismissal for lack of authority and standing to sue. Some intervenors appeal adverse adjudication on the merits. We affirm on both appeals.

Because this case primarily concerns the statutory procedure for effectuation of a property tax equalization order, a portrayal of relevant statutes and procedures prescribed therein necessarily prefaces…