Grundon Holding v. Bd. of Review of Polk Cty.

LeGRAND, Justice.

This is an appeal from judgment assessing plaintiff’s real estate for tax purposes for the year 1969. The trial court approved the assessment as made by the assessor and approved by the Board of Review. We reverse.

At all times material to this appeal, § 428.4, The Code, 1966, provided all real estate should be “listed and valued” in 1968 and every four years thereafter. The years between these quadrennial valuation years are commonly referred to as interim years.

This appeal concerns the valuation of plaintiff’s property for the interim year of 1969.

Pursuant to the statute…