Tombergs v. City of Eldridge

NEUMAN, Justice.

This case involves the scope of the district court’s authority to consider special assessment appeals under the procedure authorized by Iowa Code section 384.66(2) (1987). 1 The question is one of timing: When may an aggrieved party first appeal an assessment? Here the district court dismissed plaintiffs’ appeal on defendant’s motion for summary judgment, concluding that the appeal was filed prematurely and thus deprived the court of subject matter jurisdiction. We believe, however, that resolution of the controversy turns not on subject matter jurisdiction but on whether,…