Dowden v. DICKINSON CO., IOWA, BD. OF REVIEW

DONIELSON, Judge.

Plaintiffs appeal from the trial court's judgment upholding defendant Board of Review’s assessments of three separate properties. Plaintiffs claim that the court improperly considered alleged comparable sales which did not occur in the year of assessments challenged here and which were not adjusted for factors distorting market price as required by Iowa Code § 441.21. Plaintiffs also claim that the Board did not sustain its burden of proving that its assessments should be upheld. We affirm.

When a property owner appeals an assessment from the board of review, the district…