Fuller v. Board of Review

The local Board of Review of the Town of Rolfe overruled the objections of appellant, Omer B. Fuller, Jr., to the valuation placed upon his property by the assessor. Within proper time, he took an appeal to the district court by a notice of appeal addressed to “Omer B. Fuller, Sr., Presiding Officer of the Board of Review of the Town of Rolfe, Iowa.” Fuller senior, father of appellant, was mayor of the town and acknowledged service of the notice as mayor and also as presiding officer of the Board. The Board filed a special appearance attacking the jurisdiction of the district court on the…