Opinion ID: 2049323
Heading Depth: 1
Heading Rank: 5

Heading: Issue of change in value from prior year.

Text: Taxpayers' protests, incorporated in their petition by reference, asserted That there has been a change downward since the last assessment (Section 441.35, Code of Iowa) due to city sewer overflow, to erosion caused by city watershed and the resulting swamp. This statute necessitates a finding of change in value from the regular January 1, 1971 assessment. See James Black Dry Goods Co. v. Board of Review, 260 Iowa 1269, 1272-1276, 151 N. W.2d 534, 536-539 (1967), cert. denied, 390 U.S. 901, 88 S.Ct. 817, 19 L.Ed.2d 868 (1968). Taxpayers do not pinpoint the adverse conditions described in the testimony and displayed in the offered photographs as occurring subsequent to January 1, 1971. Nor do they offer any evidence as to actual value of the premises on January 1, 1971, or on any subsequent date. The only evidence before the court relative to this issue was offered by the defense through witness Brandt, who testified the fair and reasonable value of taxpayers' property was $2500 more on January 1, 1972 than on January 1, 1971. There is thus no evidentiary foundation to support a finding taxpayers' property sustained a loss of any specific amount of actual value after the January 1, 1971 assessment.