Sevde v. Board of Review of City of Ames

CARTER, Justice.

The Board of Review of the City of Ames appeals from an adverse decree in an action challenging a real estate tax assessment pursuant to Iowa Code section 441.38 (1987). The primary issue presented to this court is whether the district court incorrectly classified the subject real estate as agricultural rather than commercial. Because we conclude that it did not, we affirm that court’s decree subject only to a remand for determination of omitted issues identified later in this opinion.

Plaintiffs, Richard H. and Marguerite Sevde, own a parcel of land located in the City of Ames…