Legal Opinion
Economy Forms Corp. v. Potts
Supreme Court of Iowa
Decided November 23, 1977No. 58942PublishedCited by 17 opinions
1Opinion of the Court
McCORMICK, Justice.
Plaintiff Economy Forms Corporation sought to appeal to district court an assessment decision of the Polk County board of review. Notice of appeal was not served on defendant Walter Potts, chairman of the board of review, within 20 days of the board’s adjournment. Defendant appeared specially, alleging the appeal was untimely under § 441.38, The Code, and the trial court sustained the special appearance. Plaintiff appeals, and we affirm.
The district court does not have original jurisdiction of assessment cases. Its jurisdiction of appeals from the board of review is wholly…
2Cases cited3 opinions
- Midwestern Realty Co. v. City of Des MoinesSupreme Court of Iowa · 1930
- Resthaven Cemetery Ass'n v. Board of Review of Polk CountySupreme Court of Iowa · 1977
- Stampfer Bldg. Co. v. Board of Review of DubuqueSupreme Court of Iowa · 1972
3Cited by17 opinions
- Superior/Ideal v. OSKALOOSA BD. OF REV.Supreme Court of Iowa · 1988
- Wade Farms, Inc. v. City of WeldonSupreme Court of Iowa · 1988
- Richards v. Iowa Department of RevenueSupreme Court of Iowa · 1985
- BHC Co. v. Board of Review of Cedar RapidsSupreme Court of Iowa · 1984
- Cowell v. All-American, Inc.Supreme Court of Iowa · 1981
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