Moderate Income Housing, Inc. v. Board of Review

SCHULTZ, Justice.

In this appeal a taxpayer, a corporate property owner, commenced an equity action against a county board of review requesting the district court to order the board to reconvene and act on the taxpayer’s protest to its tax assessment. Taxpayer’s petition did not specifically allege it sought an order of mandamus; however, counsel in appellate argument stated that mandamus was the relief sought. The district court sustained a special appearance holding that it did not have original jurisdiction on an assessment case and that an appeal pursuant to Iowa Code section 441.-38 1 was…