Mason City Sch. Dist. Bd. of Educ. v. Warren County Bd. of Revision
Annotate this CaseIn 2008, the county auditor assigned a value of approximately $5 million to certain property located in the Mason City School District. The former owner of the property subsequently filed a valuation complaint seeking a reduction from the auditor’s valuation. The Warren County Board of Revision (BOR) reduced the value. The Mason City School District Board of Education appealed. After a hearing, the Board of Tax Appeals (BTA) raised the value of the property, concluding that the 2006 sale price of $5,350,000 was the value of the property as of 2008. After the BTA hearing and before the BTA issued its decision, Squire Hill Properties II, LLC acquired the property. Squire Hill appealed. The Supreme Court vacated the BTA’s decision, holding (1) under the circumstances, the BTA was not required to give Squire Hill notice of the BTR hearing; but (2) the BTA erred by not properly considering the finding of the BOR that the 2006 sale was not recent in regard to the tax-lien date. Remanded.
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