Iowa Ag Construction Co., Inc., An Iowa

IN THE SUPREME COURT OF IOWA No. 72 / 04-1836 Filed September 15, 2006 IOWA AG CONSTRUCTION CO., INC., an Iowa Corporation, and IOWA SELECT FARM, an Iowa Limited Liability Partnership, Appellants, vs. IOWA STATE BOARD OF TAX REVIEW, Appellee. Appeal from the Iowa District Court for Polk County, Robert J. Blink, Judge. Taxpayers appeal judicial review decision that affirmed their tax assessment. AFFIRMED. Burns Mossman of Nyemaster, Goode, West, Hansell & O’Brien, P.C., Des Moines, for appellants. Thomas J. Miller, Attorney General, and Marcia Mason, Assistant Attorney General, for appellee. 2…