Security Mutual Insurance Ass'n of Iowa v. Board of Review

SCHLEGEL, Judge.

Defendant Fort Dodge Board of Review, its presiding officer, and the Fort Dodge City Assessor appeal a district court order lowering its assessed value of a commercial building owned by plaintiff Security Mutual Insurance Association of Iowa. Appellants allege numerous errors, including that the court heard issues not raised before the board, admitted evidence contrary to rules of procedure and evidence, improperly shifted the burden of proof, and acted without substantial evidence. We affirm.(1)

The subject of the appeal is a commercial office building in Fort Dodge. The City…