Cowles Communications, Inc. v. Board of Review of Polk County, 59900
Citation | 266 N.W.2d 626 |
Decision Date | 17 May 1978 |
Docket Number | No. 59900,59900 |
Parties | COWLES COMMUNICATIONS, INC., Appellee, v. BOARD OF REVIEW OF POLK COUNTY, Iowa, Appellant. |
Court | United States State Supreme Court of Iowa |
Ray A. Fenton, County Atty., J. R. McManus, Special Counsel, Des Moines, for appellant.
Roger L. Ferris, of Nyemaster, Goode, McLaughlin, Emery & O'Brien, Des Moines, for appellee.
Considered by MOORE, C. J., and MASON, RAWLINGS, UHLENHOPP and REYNOLDSON, JJ.
The Board of Review of Polk County (Board) appeals from the decree of the Polk District Court ordering removal from the real estate tax roll of the television tower, antenna and other transmission equipment of station KCCI owned by plaintiff Cowles Communications, Inc., because the court found such property to be personal property under section 427A.1(3), The Code, 1975.
April 8, 1975, the Polk County Assessor mailed Cowles its real estate assessment roll for the period July 1, 1975, to June 30, 1976. This document informed Cowles the assessor considered all its land, building and transmission equipment at its 9th and Pleasant streets address as real property. The total value of Cowles' property at that address was listed as $1,135,790 of which $685,382 was the value of the tower, antenna and transmission lines, $226,263 was the value of the transmitter equipment, $45,345 was the value of other miscellaneous equipment, $151,300 was the value of the building, and $27,500 was the value of the land on which were located the building and other property.
This document also contained a notice to taxpayers that if they were not satisfied the assessment was correct, they could protest to the Board between April 16 and May 5. Attached to Cowles' petition for review in the district court was a copy of a protest filed by it May 5. It is stated therein that the property consisting of the tower, antenna, transmission lines, transmitter and miscellaneous equipment was not assessable because it constituted personal property. Also attached to the petition was a copy of an amended protest whereby Cowles sought to correct errors made in the original assessment roll. Cowles contends this was filed May 30. The Board denies it was filed.
July 1 Cowles filed an application to prescribe the method of service of notice of appeal. In this application Cowles stated it could not serve notice of appeal from the Board's action because the Board's chairman, Walter Potts, Jr., was then in Alaska and would not return within the 20 days within which appeals from such action must be taken pursuant to section 441.38, The Code, 1975. Cowles pointed out Charles Colby, Jr., was vice chairman of the Board and had served as presiding officer at its protest. Cowles asked the court to prescribe an alternative method of service pursuant to rule 56.1(n), Rules of Civil Procedure.
The court filed its order stating Cowles could serve Colby with notice of appeal.
Contained in the record is a copy of a return of service made upon Colby. This return contains the statement the sheriff received the original notice July 10 and it was served July 11.
July 10, Cowles filed a petition in equity seeking review of the Board's action. The allegations of this petition will be discussed in conjunction with the Board's answer.
November 6, the Board filed a special appearance contending the court lacked jurisdiction because proper written, timely notice of appeal had not been served on the chairman or presiding officer of the Board as required by section 441.38 and the order of the court. In its resistance to the special appearance, Cowles pointed out the return of service had been misfiled. The court overruled the special appearance once the return of service was properly filed.
January 15, 1976, Cowles filed a motion for default judgment contending the Board had failed to appear or answer within seven days of the overruling of its special appearance. Four days later the Board filed an answer generally denying each allegation of Cowles' petition. The court then overruled Cowles' motion.
February 9, the Board filed an amended and substituted answer. In paragraph one of this answer it admitted Cowles' allegation it was appealing from the action of the Board. It admitted in paragraph four Cowles had protested the assessment roll to the Board. The seventh paragraph contained an admission it had sustained Cowles' protest as to some miscellaneous equipment and had denied its protest with respect to the tower, antenna, transmission lines and remaining equipment.
In paragraph twelve the Board denied Cowles' twelfth paragraph. It also denied the court had jurisdiction of the appeal or of the subject matter of the appeal because no proper notice of appeal had been served on the chairman or presiding officer of the Board in the manner prescribed in section 441.38 or in accord with the Iowa Rules of Civil Procedure. At trial of this matter the Board made a motion to dismiss the appeal at the close of Cowles' evidence and renewed the motion at the close of all the evidence. Both motions were overruled.
The court issued its findings of fact and conclusions of law on September 1, 1976, and entered its decree on September 22.
From our review of the record it is our view the facts giving rise to this appeal are well narrated in the court's decree. In an effort to afford the reader a better understanding of the problems presented we set out the pertinent parts thereof:
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