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Case No. 18-0929

Chad Miller
Property Assessment Appeal Board and Scott County Board of Review


Chad Miller


Property Assessment Appeal Board and Scott County Board of Review

Attorney for the Appellant

Stephen P. Wing

Attorneys for the Appellee

Jessica Braunschweig-Norris and Bradley O. Hopkins
Robert L. Cusack, Assistant County Attorney, for intervenor

Court of Appeals

Court of Appeals Opinion

Opinion Number:
Date Published:
Aug 07, 2019

            Appeal from the Iowa District Court for Scott County, Mark R. Lawson, Judge.  AFFIRMED IN PART, REVERSED IN PART, AND REMANDED.  Considered by Vaitheswaran, P.J., and Potterfield and Doyle, JJ.  Opinion by Potterfield, J.  (9 pages)

            Chad Miller appeals the district court decision affirming the ruling of the Iowa Property Assessment Appeal Board (PAAB) that his property should be classified as residential, rather than agricultural.  The PAAB cross-appeals the court’s determination the issue of inequitable assessment of Miller’s property should be remanded to the PAAB.  OPINION HOLDS: We affirm the district court and the PAAB on the issue of the classification of Miller’s property as agricultural.  We reverse the district court’s decision on the issue of inequitable assessment.  We remand for an order affirming the PAAB’s decision on inequitable assessment.

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