Legal Opinion
Western Outdoor Advertising Co. v. Board of Review of Mills County
Supreme Court of Iowa
Decided March 20, 1985No. 84-772PublishedCited by 7 opinions
1Opinion of the Court
CARTER, Justice.
The Mills County Board of Review and its chairman appeal from a district court decree determining that the board acted improperly in assessing thirteen outdoor advertising signs erected by plaintiff Western Outdoor Advertising Company (hereinafter Western) in Mills County as real property. The district court action was by equitable proceedings. Iowa Code § 441.39 (1981). Our review is therefore de novo. Iowa R.App.P. 4. We reverse the district court’s decree and uphold the action of the board of review.
Plaintiff filed protests with the board of review in May, 1982 and May,…
2Cases cited3 opinions
- Mallory v. ParadiseSupreme Court of Iowa · 1969
- State v. One Certain Conveyance, 1971 Honda 350 Motorcycle, Red & White in Color, Iowa 1972 License 26-71 VIN SL-350-2015068Supreme Court of Iowa · 1973
- Cowles Communications, Inc. v. Board of Review of Polk CountySupreme Court of Iowa · 1978
3Cited by7 opinions
- Wendling Quarries, Inc. v. Property Assessment Appeal Board of the State of IowaCourt of Appeals of Iowa · 2015
- Lamoureux v. Iowa Department of RevenueSupreme Court of Iowa · 1987
- Paul v. Ron Moore Oil Co.Supreme Court of Iowa · 1992
- Van Der Maaten v. Farmers Cooperative Co.Supreme Court of Iowa · 1991
- Chickasaw County Board of Review v. Property Assessment Appeal Board; and Growmark, IncSupreme Court of Iowa · 2026
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