American Legion, Hanford Post 5 v. Cedar Rapids Board of Review

TERNUS, Justice.

The case before us requires the court to interpret and apply the procedure for protest of a property tax assessment set forth in Iowa Code section 441.37(2) (1999). This statute permits the filing of a protest beyond the normal period provided by Iowa Code section 441.37(1) if the assessor has made “a clerical or mathematical error.” The district court held that the Cedar Rapids city assessor’s intentional decision not to apply a previously granted exemption when he calculated the 1999 property taxes on land owned by the ap-pellee, The American Legion, Hanford Post 5, was a…