Heritage Cablevision v. Board of Review of the Mason City

CARTER, Justice.

This dispute involves the assessment of those assets of the plaintiff, Heritage Ca-blevision, located in Cerro Gordo County which are taxable as real property. Plaintiff is the owner of a cable television sys tem which provides service to the cities of Mason City, Clear Lake, and Ventura.

In the plaintiff’s appeal of the assessment pursuant to Iowa Code section 441.38 (1989), the district court reduced the aggregate assessment as confirmed by the boards of review from $3,168,519 to $1,611,449. The boards of review of the City of Mason City and Cerro Gordo County appealed the…