NEWTON v. JASPER CO. BD. OF REVIEW

No. 94-281.

532 N.W.2d 771 (1995)

CITY OF NEWTON, Iowa, and John Deegan, As Assessor of Jasper County, Iowa, Appellees, v. BOARD OF REVIEW FOR JASPER COUNTY, Iowa; Wesley Retirement Services, Inc.; and Park Centre Apartments, Appellants.

Supreme Court of Iowa.

May 24, 1995.


Attorney(s) appearing for the Case

John E. Billingsley of Walker, Knopf & Billingsley, Newton, for appellant Bd. of Review.

John R. Mackaman of Dickinson, Mackaman, Tyler & Hagen, P.C., Des Moines, for appellants Wesley Retirement Services, Inc. and Park Centre Apartments.

Ivan T. Webber of Ahlers, Cooney, Dorweiler, Haynie, Smith & Allbee, P.C., Des Moines, for appellees.

Considered by LARSON, P.J., and CARTER, LAVORATO, NEUMAN, and ANDREASEN, JJ.


NEUMAN, Justice.

This is an appeal from a property tax assessment. The question is whether the district court erred when it concurred in the assessor's classification of a residential retirement community as "commercial." Finding no error, we affirm.

I. Scope of Review.

Appeals from tax assessment cases are triable in equity. Iowa Code § 441.39 (1993). Our review, therefore, would ordinarily be de novo. Iowa R.App.P. 4. Here, however...

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