Brekken v. County Board of Review for Story County

HARRIS, Justice.

This appeal involves a trial court ruling on a routine motion to strike and to dismiss. We reverse and remand.

J. C. Brekken, Charles D. Deppe, and Denis Y. Reed (plaintiffs) own real property in Story City. They brought this action in district court as an appeal from the valuation of their property for tax purposes. The petition alleged the Story County assessor had appraised the property in an amount plaintiffs considered excessive. It was alleged plaintiffs appealed the assessment to the board of review (the board) seeking a reduction in the assessment. See § 441.35, The…