Cott v. Board of Review of City of Ames

SCHULTZ, Justice.

The dominant issue on this appeal is whether the city assessor and the city Board of Review (the Board) erred in classifying the taxpayer’s property as residential for the year 1987, immediately after the district court’s September 1986 ruling which held that the property was agricultural rather than residential. The 1986 district court ruling was consistent with the decree rendered on an earlier appeal from the 1981 assessment. Both parties agree that the use of the property remained the same, but the Board of Review and assessor claim that the previous adjudications do not…