Ross v. BD. OF REV. OF CITY OF IOWA CITY

McGIVERIN, Chief Justice.

We are asked in this tax assessment appeal to review the trial court’s independent valuation of taxpayer’s property for the taxable years 1984 and 1985. The issues presented to us are (1) whether the evidence of one of plaintiff-taxpayer’s disinterested witnesses was “competent” for the purposes of shifting the burden of proof from the taxpayer to the board of review under Iowa Code section 441.21(3) (1985); if not, (2) whether such evidence is relevant for any purpose under the record in this realty tax valuation trial; and (3) whether the assessment value fixed by…