Cablevision Associates VI v. Fort Dodge, Iowa, Board of Review

LAVORATO, Justice.

This tax assessment appeal involves the 1985 valuation of property in Fort Dodge owned by Cablevision Associates VI. The assessed value that year, $1,332,221, was much higher than in previous years, and Cablevision filed a protest with the city’s board of review. After the board upheld the original assessment, Cablevision appealed to the district court. The court decided that neither the original assessment nor the valuation offered by Cablevision was reliable, and it remanded the case to the city assessor for revaluation and reassessment based on more complete information.…