Boekeloo v. Board of Review of City of Clinton

TERNUS, Justice.

This case presents the interesting and difficult issue of what effect environmental contamination has on the tax valuation of property. Property owned by Robert J. Boekeloo and Vicki J. Boekeloo, appellants, has groundwater contamination. The Clinton city assessor did not consider the existence of this contamination when he valued the Boekeloos’ property. The appellees, Board of Review of the City of Clinton and its members, affirmed the tax valuation, as did the district court.

Although we believe the assessor should have considered the effect of the contamination on the value…