Legal Opinion
Farmers Grain Dealers Ass'n of Iowa v. Woodward
Supreme Court of Iowa
Decided May 18, 1983No. 67322PublishedCited by 11 opinions
1Opinion of the Court
UHLENHOPP, Justice.
In this appeal of a mandamus action, taxpayer American Grain and Related Industries seeks to recover claimed over payment of real estate taxes and alleges excessive valuation of the property taxed. Defendants are county officers concerned with assessment and collection of property taxes; for convenience we will refer to them as the county. Our references are to the Iowa Code of 1971, and we will speak in this opinion of the Iowa law as of that time.
The county assessor placed the actual value of the property at $3,815,703 as of January 1,1971. Taxpayer timely protested this…
2Cases cited15 opinions
- Macklot v. City of DavenportSupreme Court of Iowa · 1864
- City of Davenport v. C., R. I. & P. R. R.Supreme Court of Iowa · 1874
- Griswold Land & Credit Co. v. County of CalhounSupreme Court of Iowa · 1924
- Nugent v. BatesSupreme Court of Iowa · 1879
- JAMES BLACK DRY GOODS COMPANY v. Board of ReviewSupreme Court of Iowa · 1967
10 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- BHC Co. v. Board of Review of Cedar RapidsSupreme Court of Iowa · 1984
- Montgomery Ward Development Corp. ex rel. Ad Valorem Tax, Inc. v. Cedar Rapids Board of ReviewSupreme Court of Iowa · 1992
- Transform, Ltd. v. Assessor of Polk CountySupreme Court of Iowa · 1996
- Burlington Northern Railroad v. Board of Supervisors of Adair CountySupreme Court of Iowa · 1988
- Albert Brothers, Inc. v. City of WaterburySupreme Court of Connecticut · 1985
6 more not listed; retrieve them via the Exa API.