Opinion ID: 2049323
Heading Depth: 1
Heading Rank: 3

Heading: Issue of excessive assessment.

Text: The protests filed by these taxpayers incorporated the ground permitted by § 441.37(2), The Code, and in each instance pursuant to that statute, stated the specific amount by which they believed their property to be over-assessed, the amount which they considered to be the actual value of the parcel, and the amount they considered a fair assessment. Similar allegations were incorporated in taxpayers' petition on appeal to the district court, and denied in the answer filed. But the taxpayers offered no testimony relating to these allegations, nor did they offer the protests in evidence. Opinion testimony of witnesses for the defense, on the other hand, placed the fair and reasonable market value of taxpayers' property at more than the actual value finally fixed by the board of review. On this record we cannot reject as excessive taxpayers' final property assessment as modified by the board of review.