Keo Rental, L.L.C. Vs. Van Buren County Board of Review

CourtSupreme Court of Iowa
DecidedMay 3, 2013
Docket11–1544
StatusPublished

This text of Keo Rental, L.L.C. Vs. Van Buren County Board of Review (Keo Rental, L.L.C. Vs. Van Buren County Board of Review) is published on Counsel Stack Legal Research, covering Supreme Court of Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Keo Rental, L.L.C. Vs. Van Buren County Board of Review, (iowa 2013).

Opinion

IN THE SUPREME COURT OF IOWA No. 11–1544

Filed May 3, 2013

KEO RENTAL, L.L.C.,

Appellee,

vs.

VAN BUREN COUNTY BOARD OF REVIEW,

Appellant.

On review from the Iowa Court of Appeals.

Interlocutory review from the Iowa District Court for Van Buren

County, Joel Yates, Judge.

Property owner seeks further review from court of appeals decision

reversing the district court’s ruling that it had substantially complied

with the statutory requirements for a property-assessment protest.

COURT OF APPEALS DECISION VACATED; DISTRICT COURT

JUDGMENT AFFIRMED; AND CASE REMANDED.

Jamie L. Cox and Frank W. Pechacek, Jr. of Willson & Pechacek,

P.L.C., Council Bluffs, for appellant.

Steven Gardner of Denefe, Gardner & Zingg, P.C., Ottumwa, for

appellee. 2

PER CURIAM.

This is the companion interlocutory review with facts that mirror

MC Holdings, L.L.C. v. Davis County Board of Review, ___ N.W.2d ___

(Iowa 2013), decided today. Keo Rental argues the court of appeals erred

in reversing the decision of the district court, which held that Keo Rental

substantially complied with the requirements for a property-assessment

protest set forth in Iowa Code section 441.37 (2009). Based on the

reasoning in MC Holdings, we vacate the decision of the court of appeals

and affirm the district court’s order that denied summary judgment to

the Van Buren County Board of Review. We remand this case to the

district court for further proceedings.

JUDGMENT AFFIRMED AND CASE REMANDED.

All justices concur except Waterman, Mansfield, and Zager, JJ.,

who dissent.

This decision shall not be published. 3 #11–1544, Keo Rental, L.L.C. v. Van Buren Cnty. Bd. of Review

WATERMAN, Justice (dissenting). I respectfully dissent for the reasons expressed in my dissenting

opinion in No. 11–1501, MC Holdings, L.L.C. v. Davis County Board of

Review, filed today.

Mansfield and Zager, JJ., join this dissent.

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