Valley Forge Apartments v. Board of Review

LeGRAND, Justice.

Valley Forge Apartments owns and operates a multiple apartment complex in Iowa City which was assessed for tax purposes under Chapter 441, The Code, 1971, in the amount of $1,144,820. Valley Forge’s protest to the Board of Review was unavailing. Upon appeal to the district court, the assessment was reduced to $1,031,040.

While defendants first filed notice of appeal to this court, Valley Forge later also took timely appeal from the trial court’s decree. Under such circumstances, plaintiff is designated as appellant and defendants as appellees. See Rule 344(i), Rules of Civil…