Legal Opinion

MC Holdings, L.L.C. Vs. Davis County Board of Review

Supreme Court of Iowa

Decided May 3, 2013No. 11–1501PublishedCited by 25 opinions

1Opinion of the Court

CADY, Chief Justice.

In this interlocutory review, we ultimately must decide whether a county board of review had authority to consider a taxpayer protest that failed to specify a ground for the protest due to an inadvertent clerical error. The Davis County Board of Review (Board) determined it had no jurisdiction to consider the protest or to consider a request to amend the protest to articulate the ground. The district court reversed the decision, and the Board appealed. We transferred the case to the court of appeals, which reversed the decision of the district court. On further review, we…

2Cases cited18 opinions

  1. State v. MandicinoSupreme Court of Iowa · 1993
  2. M-Z Entersprises, Inc. v. Hawkeye-Security Insurance Co.Supreme Court of Iowa · 1982
  3. Wederath v. BrantSupreme Court of Iowa · 1980
  4. William Neal Lawson Vs. Linda Irene KurtzhalsSupreme Court of Iowa · 2010
  5. Metropolitan Jacobson Development Venture v. Board of Review of Des MoinesCourt of Appeals of Iowa · 1991

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3Cited by25 opinions

  1. Terry Christiansen v. Iowa Board of Educational ExaminersSupreme Court of Iowa · 2013
  2. Paula Segura and Ricardo Segura v. State of IowaSupreme Court of Iowa · 2017
  3. Blake James Jacobs v. Iowa Department of Transportation, Motor Vehicle DivisionSupreme Court of Iowa · 2016
  4. Deborah E. McFadden, Individually and as Administrator of the Estate of Charles Walter McFadden, Jr. v. Department of Transportation, State of IowaSupreme Court of Iowa · 2016
  5. Edwin Allen III and Melissa D. Allen v. Dallas County Board of ReviewSupreme Court of Iowa · 2014

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