Heins v. City of Cedar Rapids

UHLENHOPP, Justice.

In this appeal we construe §§ 391.48 and 441.21(1) of the 1973 Code insofar as they relate to “actual value” of agricultural property.

Appellees John C. and Martha R. Heins own a farm which they have used at all pertinent times for agricultural purposes. The farm is within the limits of appellant City of Cedar Rapids, Iowa, and abuts a hard-surfaced highway. Formerly the highway had two lanes, but the City widened it to four lanes and levied special assessments against abutting lands for the cost. In valuing appellees’ farm in the special assessment proceedings, the City…