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APPANOOSE CO. R. TAX. ASSOC. v. IOWA STATE TAX COM'N

No. 52836.

158 N.W.2d 176 (1968)

The APPANOOSE COUNTY RURAL TAXPAYERS ASSOC., Inc., and Richard A. Berger, Joe N. Wilson, Ralph L. Turner, and Donald W. Davis, Freeholders and taxpayers of Appanoose County, for themselves and on behalf of all taxpayers of Appanoose County, Iowa similarly situated, Appellants, v. IOWA STATE TAX COMMISSION, and Lynn Potter, E. A. Burrows, Jr., and X. T. Prentis as members of said Commission, Appellees.

Supreme Court of Iowa.

April 9, 1968.

Attorney(s) appearing for the Case

McGrane & Haugan, Des Moines, Life, Davis & Life, Oskaloosa, and Hugh W. Lundy, Albia, for appellants.

Richard C. Turner, Atty. Gen., George W. Murray, Sp. Asst. Atty. Gen., and Harry Griger, Asst. Atty. Gen., Des Moines, for appellees.

BECKER, Justice.

Plaintiffs are an incorporated taxpayer's association and four individual tavpayers of Appanoose county. They seek declaratory and injunctive relief alleging the defendant Iowa State Tax Commission and its members, as such, acted arbitrarily and illegally in ordering the county board of review to adjust the assessed value of the real estate in Appanoose county by increasing the valuations of all agricultural land 20 percent and decreasing the valuations...

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