City of Newton v. Board of Review for Jasper County

NEUMAN, Justice.

This is an appeal from a property tax assessment. The question is whether the district court erred when it concurred in the assessor’s classification of a residential retirement community as “commercial.” Finding no error, we affirm.

I. Scope of Review.

Appeals from tax assessment cases are triable in equity. Iowa Code § 441.39 (1993). Our review, therefore, would ordinarily be de novo. Iowa R.App.P. 4. Here, however, the parties have stipulated to the facts. Thus our review is really limited to the correction of error, if any, in the court’s application of pertinent statutes.

II.…