Appanoose County Rural Taxpayers Assoc., Inc. v. Iowa State Tax Commission

BECKER, Justice.

Plaintiffs are an incorporated taxpayer’s association and four individual tavpayers of Appanoose county. They seek declaratory and injunctive relief alleging the defendant Iowa State Tax Commission and its members, as such, acted arbitrarily and illegally in ordering the county board of review to adjust the assessed value of the real estate in Appanoose county by increasing the valuations of all agricultural land 20 percent and decreasing the valuations of-all agricultural buildings 25 percent. Defendants filed motion to dismiss and motion to strike. The trial court sustained…