Legal Opinion
Good Development Co. v. Horner
Supreme Court of Iowa
Decided December 21, 1977No. 59934PublishedCited by 1 opinion
1Opinion of the Court
UHLENHOPP, Justice.
This appeal involves interpretation of a statute regarding notice by an assessor upon a change of a real property valuation for property tax purposes. Code 1973, § 441.23. Section 441.28 of the Code is not involved.
Plaintiff Good Development Company owned a tract of real estate in West Des Moines, Iowa, which had been valued for property taxation. Good constructed a building on the tract at a cost of $1.8 million.
Early in 1974, the assessor revalued the property as of January 1, 1974, for 1974 property tax purposes. The building was *526then under construction. He increased the…
2Cases cited17 opinions
- French v. EdwardsSupreme Court of the United States · 1872
- Meyer v. NottgerSupreme Court of Iowa · 1976
- Iowa National Industrial Loan Co. v. Iowa State Department of RevenueSupreme Court of Iowa · 1974
- Griswold Land & Credit Co. v. County of CalhounSupreme Court of Iowa · 1924
- Modular Communities, Inc. v. McKnightSupreme Court of Colorado · 1976
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- City of Yakutat v. RymanAlaska Supreme Court · 1982