Legal Opinion
Sperfslage v. Ames City Board of Review
Supreme Court of Iowa
Decided January 22, 1992No. 90-1259PublishedCited by 11 opinions
1Opinion of the Court
HARRIS, Justice.
The trial court rejected plaintiff landowners’ equal protection challenge to administrative rules. We think the challenge was correctly rejected and hence affirm.
I. The regulations challenged by the taxpayers are 701 Iowa Administrative Code sections 71.1(4) and 71.1(5), which define residential real estate and commercial real estate. These regulations implement provisions in Iowa Code section 441.21 (1989) (assessment and evaluation of property for taxation).
According to Iowa law, real property subject to taxation is placed into one of six categories: agricultural;…
2Cases cited4 opinions
- Exxon Corp. v. EagertonSupreme Court of the United States · 1983
- City of Waterloo v. SeldenSupreme Court of Iowa · 1977
- Hope Evangelical Lutheran Church v. Iowa Department of Revenue & FinanceSupreme Court of Iowa · 1990
- Heritage Cablevision v. Marion County Board of SupervisorsSupreme Court of Iowa · 1989
3Cited by11 opinions
- Home Builders Ass'n of Greater Des Moines v. City of West Des MoinesSupreme Court of Iowa · 2002
- Lscp, Lllp v. Courtney M. Kay-Decker, Director, Iowa Department of RevenueSupreme Court of Iowa · 2015
- Qwest Corporation v. Iowa State Board of Tax ReviewSupreme Court of Iowa · 2013
- Lowe's Home Centers, LLC v. Iowa Dept of Revenue and Courtney M. Kay-DeckerSupreme Court of Iowa · 2018
- Timberland Partners XXI, LLP v. Iowa Department of RevenueSupreme Court of Iowa · 2008
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