Legal Opinion
Edwin Allen III and Melissa D. Allen v. Dallas County Board of Review
Supreme Court of Iowa
Decided February 21, 2014No. 12–1377PublishedCited by 1 opinion
1Opinion of the Court
HECHT, Justice.
Taxpayers filed a petition in 2012 protesting a county board of review’s assessment valuation of residential real estate. The petition stated, however, that the protest was lodged against the 2011 property assessment valuation. When the taxpayers subsequently appeared at the board’s hearing on the protest, they were asked whether they disputed the 2011 valuation or the more recent one for 2012. The taxpayers responded they wished to protest the valuations for both years if possible, but the board denied the protest on the ground it lacked subject matter jurisdiction because the…
2Cases cited23 opinions
- Arbaugh v. Y & H Corp.Supreme Court of the United States · 2006
- Boys' Club of Clifton, Inc. v. Township of JeffersonSupreme Court of New Jersey · 1977
- Iron Workers Local No. 67 v. HartSupreme Court of Iowa · 1971
- William Neal Lawson Vs. Linda Irene KurtzhalsSupreme Court of Iowa · 2010
- Griffin Pipe Products Co., Inc. Vs. The Board Of Review Of The County Of Pottawattamie, Robert Know, ChairpersonSupreme Court of Iowa · 2010
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3Cited by1 opinion
- Warren County Board of Review v. Property Assessment Appeal Board and United Properties Investment, LcCourt of Appeals of Iowa · 2016