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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