Vogt v. Board of Review

HARRIS, Justice.

A taxpayer successfully challenged the valuation the county assessor placed on her property in 1991. In 1992, while her challenge was working its way through the appellate process, the property was assessed at the same amount for the following year. The question here is whether, as the defendant board of review 1 urges, the taxpayer lost her right to challenge the 1992 assessment by failing to exhaust her administrative remedies. We agree with the district court that she did not.

I. Under Iowa Code section 428.4 (1991) property is to be listed, valued and assessed during odd…