Timberland Partners XXI, LLP v. Iowa Department of Revenue

BAKER, Justice.

Apartment building owners appeal the district court’s ruling that Iowa Administrative Code rule 701-71.1(4), (5) (2005), under which apartment buildings are designated as commercial regardless of their use and are therefore subject to higher property taxes than non-commercial condominiums, does not violate the equal protection clauses of the United States and Iowa Constitutions. Because apartments and condominiums are not “similarly situated,” we find their dissimilar treatment does not violate equal protection.

I. Background Facts and Proceedings.

Appellants Timberland Partners…