BHC Co. v. Board of Review of Cedar Rapids

HARRIS, Justice.

Plaintiff, owner of real estate in Cedar Rapids, brings this appeal from the grant of defendant board’s special appearance. The district court ruled that plaintiff made a good faith and diligent effort to serve the proper official, as required by Iowa Code section 441.38 (1981), but was "unavoidably unable to do so .... ” The district court felt obliged to sustain the special appearance on the basis of our decision in Economy Forms Corp. v. Potts, 259 N.W.2d 787 (Iowa 1977). We affirm.

The case arises from plaintiff’s protest of a real estate tax assessment by the Cedar Rapids…