Opinion ID: 1701283
Heading Depth: 1
Heading Rank: 2

Heading: The District Court's Remand to the City Assessor.

Text: The first issue we must address is whether the district court's remand of the case to the city assessor was proper. If it was, we can leave the revaluation of Cablevision's property to the assessor. If it was not, we must decide whether the determination of value should be made here or in the district court. We hold that the district court's remand of the case to the assessor was not proper. As the city points out, Iowa Code section 441.43 states that [u]pon trial of any appeal from the action of the board of review fixing the amount of assessment upon any property concerning which complaint is made, the court may increase, decrease, or affirm the amount of the assessment appealed from. (Emphasis added.) The clear meaning of this language is that the court must either approve or modify a board's valuation. Remanding the case is simply not an option. We faced a similar issue in Richards v. Hardin County Board of Review, 393 N.W.2d 148 (Iowa 1986). There, the taxpayer presented some evidence that the assessment in question was excessive or inequitable. Because he did not offer the testimony of two disinterested witnesses, however, the taxpayer failed to shift the burden of proof to the board. See Iowa Code § 441.21(3) (complainant can shift burden by offering competent evidence by at least two disinterested witnesses). Under these circumstances the district court erroneously concluded that it did not have to make its own determination of value. Richards, 393 N.W.2d at 150. Instead, the court simply upheld the board's decision. Id. On appeal we agreed with the taxpayer's description of the district court's role in the trial of assessment cases: the court is  required to weigh the evidence in its totality and make an independent determination on the valuation issues. Id. (emphasis added). As this description and the language of section 441.43 both suggest, the district court has a duty in all assessment cases to either approve or modify the board's assessment. If the record is insufficient for such a determination, the court should require the presentation of additional evidence. See Farmers Grain Dealers Ass'n v. Sather, 267 N.W.2d 58, 61 (Iowa 1978) (in district court appeal, party can properly introduce new evidence to support grounds raised in the original protest); cf. Sunset Mobile Home Park v. Parsons, 324 N.W.2d 452, 454 (Iowa 1982) (in de novo review of small claims case, district court can order presentation of additional evidence if record is inadequate to support a judgment); Ravreby v. United Airlines, Inc., 293 N.W.2d 260, 262 (Iowa 1980); Iowa Code § 631.13(4)(a). In summary, we hold that the district court here was required under Iowa Code section 441.43 to determine the value of Cablevision's property. Since the district court's remand of the case to the assessor was improper, we must decide whether we can resolve the valuation issues now. In Richards, as in this case, we were faced with the district court's erroneous failure to address these issues. We said it was unnecessary to remand the matter to the district court for additional findings as the [taxpayer] has requested. We are empowered to decide the ultimate issues ... de novo on appeal. Richards, 393 N.W.2d at 150; see also Equitable Life Ins. Co. v. Board of Review, 281 N.W.2d 821, 827 (Iowa 1979). Here, however, we are also faced with a record that the district court found to be inadequate for a value determination. When the record in an equity case is not in a condition that would allow a final decree, the general rule is to remand the case to the district court for additional evidence. Lessenger v. Lessenger, 258 Iowa 170, 175, 138 N.W.2d 58, 61 (1965) (record in divorce case inadequate for supreme court determination of alimony, property division, and child support; case remanded to district court for further evidence); accord 5 Am. Jur.2d Appeal & Error § 962, at 389 (1962); 5B C.J.S. Appeal & Error § 1836(d), at 235-36 (1958). We must, therefore, examine the record to determine whether a valuation is now possible.