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Legal Opinion

James Naumann Vs. Iowa Property Assessment Appeal Board

Supreme Court of Iowa

Decided December 3, 2010No. 09–0161PublishedCited by 20 opinions

1Opinion of the Court

HECHT, Justice.

An owner of agricultural property in Madison and Adair Counties contests the valuation of his property in Adair County, contending it violates Iowa Code section 441.21(l)(d) (2007), because the valuation of his Adair County agricultural land exceeds by more than five percent the valuation of his adjacent agricultural land in Madison County. Because we conclude section 441.21(l)(d) does not apply to agricultural property, we affirm.

I. Background Facts and Proceedings.

James Naumann owns approximately nine hundred acres of agricultural property spanning the Adair-Madison County…

2Cases cited10 opinions

  1. State v. SullivanSupreme Court of Iowa · 2004
  2. Renda v. Iowa Civil Rights CommissionSupreme Court of Iowa · 2010
  3. Carolan v. HillSupreme Court of Iowa · 1996
  4. Midwest Automotive III, LLC v. Iowa Department of TransportationSupreme Court of Iowa · 2002
  5. IBP, Inc. v. HarkerSupreme Court of Iowa · 2001

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3Cited by20 opinions

  1. Courtney M. Kay-Decker, Director, Iowa Department of Revenue v. Iowa State Board of Tax Review and Cable One, Inc.Supreme Court of Iowa · 2014
  2. Oyens Feed & Supply, Inc. v. PrimebankSupreme Court of Iowa · 2016
  3. Wendling Quarries, Inc. v. Property Assessment Appeal Board of the State of IowaCourt of Appeals of Iowa · 2015
  4. Amended July 27, 2016 Oyens Feed & Supply, Inc. v. PrimebankSupreme Court of Iowa · 2016
  5. Bryan Gravett v. Alan GravettCourt of Appeals of Iowa · 2015

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