IOWA STATUTES AND CODES
441.42 - APPEAL ON BEHALF OF PUBLIC.
441.42 APPEAL ON BEHALF OF PUBLIC. Any officer of a county, city, township, drainage district, levee district, or school district interested or a taxpayer thereof may in like manner make complaint before said board of review in respect to the assessment of any property in the township, drainage district, levee district or city and an appeal from the action of the board of review in fixing the amount of assessment on any property concerning which such complaint is made, may be taken by any of such aforementioned officers. Such appeal is in addition to the appeal allowed to the person whose property is assessed and shall be taken in the name of the county, city, township, drainage district, levee district, or school district interested, and tried in the same manner, except that the notice of appeal shall also be served upon the owner of the property concerning which the complaint is made and affected thereby or person required to return said property for assessment. Section History: Early Form [S13, § 1373; C24, 27, 31, 35, 39, § 7135; C46, 50, 54, 58, § 405.25, 442.10; C62, 66, 71, 73, 75, 77, 79, 81, § 441.42] Referred to in § 421.1A, 441.37A, 441.38