Birusingh v. Knox

CARTER, Justice.

Plaintiff property owners contested the 1981 tax assessment of their real estate. Their claim was denied by the county board of review. They then appealed the matter to the district court pursuant to Iowa Code section 441.38 (1983). Following an eviden-tiary hearing, the district court ordered a reduction of the assessment from approximately $180,000, as fixed by the assessor and approved by the board of review, to $125,000. The court’s order directed the taxing authorities to “correct the assessment accordingly and certify it to the appropriate county officials in connection…