Legal Opinion
Maxwell v. Shivers
Supreme Court of Iowa
Decided March 9, 1965No. 51408PublishedCited by 19 opinions
1Opinion of the CourtLarsoN, J.
— This controversy arose when the Polk County assessor made his 1961 assessment against three parcels of real estate owned by Howard C. and Betty J. Maxwell in Altoona, Iowa. When their .petition for reduction was denied by the county board of review, the taxpayers appealed to the district court. Pursuant to a hearing, the court overruled the board’s motion to dismiss and reduced the assessment upon the improved real estate, Parcel 1, and confirmed the assessments on Parcel 2 and Parcel 3, which were bare lots abutting Parcel 1.
The board of review appealed and, although the taxpayers took a,…
2Cases cited8 opinions
- Butler v. City of Des MoinesSupreme Court of Iowa · 1935
- Clark v. Lucas County Board of ReviewSupreme Court of Iowa · 1950
- In Re Appeal of Bankers L. Co. v. ZirbelSupreme Court of Iowa · 1948
- Daniels v. Board of Review of Monona CountySupreme Court of Iowa · 1952
- Iowa Central Railway Co. v. Board of ReviewSupreme Court of Iowa · 1916
3 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Metropolitan Jacobson Development Venture v. Board of Review of Des MoinesCourt of Appeals of Iowa · 1991
- Department of Revenue v. State Tax Appeal BoardMontana Supreme Court · 1980
- Riso v. Pottawattamie Board of ReviewSupreme Court of Iowa · 1985
- Montgomery Ward Development Corp. ex rel. Ad Valorem Tax, Inc. v. Cedar Rapids Board of ReviewSupreme Court of Iowa · 1992
- Northwest Land & Development of Montana, Inc. v. State Tax Appeal BoardMontana Supreme Court · 1983
14 more not listed; retrieve them via the Exa API.