Legal Opinion
Cowles Communications, Inc. v. Board of Review of Polk County
Supreme Court of Iowa
Decided May 17, 1978No. 59900PublishedCited by 13 opinions
1Opinion of the Court
MASON, Justice.
The Board of Review of Polk County (Board) appeals from the decree of the Polk District Court ordering removal from the real estate tax roll of the television tower, antenna and other transmission equipment of station KCCI owned by plaintiff Cowles Communications, Inc., because the court found such property to be personal property under section 427A.1(3), The Code, 1975.
April 8, 1975, the Polk County Assessor mailed Cowles its real estate assessment roll for the period July 1, 1975, to June 30, 1976. This document informed Cowles the assessor considered all its land, building…
2Cases cited18 opinions
- Lloyd v. StateSupreme Court of Iowa · 1977
- Frost v. Board of ReviewSupreme Court of Iowa · 1901
- City Council of Marion v. National Loan & Investment Co.Supreme Court of Iowa · 1904
- German American Savings Bank v. Council of BurlingtonSupreme Court of Iowa · 1902
- White v. City of MarionSupreme Court of Iowa · 1908
13 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Long v. McAllisterSupreme Court of Iowa · 1982
- Superior/Ideal v. OSKALOOSA BD. OF REV.Supreme Court of Iowa · 1988
- BHC Co. v. Board of Review of Cedar RapidsSupreme Court of Iowa · 1984
- Montgomery Ward Development Corp. ex rel. Ad Valorem Tax, Inc. v. Cedar Rapids Board of ReviewSupreme Court of Iowa · 1992
- Western Outdoor Advertising Co. v. Board of Review of Mills CountySupreme Court of Iowa · 1985
8 more not listed; retrieve them via the Exa API.