Legal Opinion

Colvin v. Story County Board of Review

Supreme Court of Iowa

Decided November 14, 2002No. 01-1376PublishedCited by 21 opinions

1Opinion of the Court

STREIT, Justice.

Thomas and Sonya Colvin own land that was reclassified from agricultural to residential in 1999. The district court affirmed the Story County Assessor’s reclassification. While the appeal was pending in our court, Colvins brought suit challenging their 2000 tax assessment. Upon receiving a favorable ruling restoring their agricultural classification, Colvins dismissed the 1999 appeal. The Board of Review now appeals the judgment of the 2000 tax assessment challenge. Colvins did not present any evidence to show the character or use of their property changed between the 1999 and…

2Cases cited15 opinions

  1. Commissioner v. SunnenSupreme Court of the United States · 1948
  2. Keokuk & Western Railroad v. MissouriSupreme Court of the United States · 1894
  3. Straughn v. TuckSupreme Court of Florida · 1977
  4. City of Davenport v. C., R. I. & P. R. R.Supreme Court of Iowa · 1874
  5. Arnevik v. University of Minnesota Board of RegentsSupreme Court of Iowa · 2002

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3Cited by21 opinions

  1. Winnebago Industries, Inc. v. HaverlySupreme Court of Iowa · 2006
  2. Spiker v. SpikerSupreme Court of Iowa · 2006
  3. Grant v. Iowa Department of Human ServicesSupreme Court of Iowa · 2006
  4. Larry Schaefer v. Dale PutnamCourt of Appeals for the Eighth Circuit · 2016
  5. McLane Western, Inc. v. Department of RevenueColorado Court of Appeals · 2008

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