IN THE SUPREME COURT OF IOWA

No. 13–1205

Filed June 13, 2014

POLK COUNTY BOARD OF REVIEW,

Appellee,

vs.

VILLAGE GREEN CO-OP, INC.,

Appellant,

and

CITY OF DES MOINES,

Intervenor-Appellee.

Appeal from the Iowa District Court for Polk County, Michael D. 

Huppert, Judge.

A multiple-housing cooperative appeals a district court ruling 

requiring the county board of review to classify its property as 

commercial property for purposes of property tax assessment. 

AFFIRMED BY OPERATION OF LAW. 

James E. Nervig and Maria E. Brownell, of Brick Gentry, P.C., 

West Des Moines, for appellant.

Mark Godwin, Deputy City Attorney (until withdrawal), then Mark 

Godwin of Mark Godwin, P.L.C., Des Moines, for appellee City of 

Des Moines. 
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F. Richard Lyford, William R. Stiles, John E. Lande of Dickinson, 

Mackaman, Tyler & Hagen, P.C., Des Moines, for appellee Polk County 

Board of Review.
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PER CURIAM. 

The Iowa Code requires all property owned by a multiple-housing 

cooperative organized under section 499A be classified as residential for 

tax purposes. Iowa Code § 441.21(11) (2011). The City of Des Moines 

passed an ordinance requiring all property transferred to a multiplehousing cooperative organized under section 499A conform to the city 

building code requirements in effect at the time of transfer. Des Moines, 

IA., Municipal Code § 26–305 (2010). An owner of multiple-housing 

units transferred its property to a multiple-housing cooperative. The City 

inspected the buildings, issued rental certificates, and allowed tenants to 

occupy the buildings. However, the City notified the owner that the 

buildings did not comply with the city building code in effect at the time 

of transfer. 

Based on the owner’s failure to comply with the city building code

in effect at the time of transfer as the ordinance required, the Polk 

County Assessor classified the property as commercial rather than 

residential for property tax purposes. Subsequently, the Board of Review

filed a petition seeking a declaratory judgment that the ordinance was 

valid and that the county should classify the property as commercial 

rather than residential. 

The district court granted summary judgment to the Board of 

Review and the City, determining the ordinance was valid and affirming 

the Board of Review’s classification. The district court addressed the six 

issues Village Green raised and rejected each. Village Green filed 

postjudgment motions, which the district court denied. Village Green 

appeals. 

After reviewing the record and considering the arguments 

presented, the justices are equally divided. The Iowa Code provides: 
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“When the supreme court is equally divided in opinion, the judgment of 

the court below shall stand affirmed, but the decision of the supreme 

court is of no further force or authority.” Iowa Code § 602.4107 (2013). 

The court, being equally divided, declares this case affirmed by 

operation of law. See id. § 602.4107. For affirmance of the district court 

judgment, Waterman, Mansfield, and Zager, JJ.; for reversal of the 

district court judgment, Wiggins, Hecht, and Appel, JJ.; and Cady, C.J., 

takes no part. 

AFFIRMED BY OPERATION OF LAW. 

This opinion shall not be published.