Hougen v. George

• Decision Date: 12 March 1963
• Docket Number: No. 50973,50973
• Citation: 254 Iowa 1055,120 N.W.2d 497
• Parties: Chester O. HOUGEN, Appellant, v. Andrew L. GEORGE, X. T. Prentis, and Fred H. Quiner, Constituting the State Tax Commission and the State Board of Review, Appellees.
• Court: Iowa Supreme Court

Page 497

120 N.W.2d 497

254 Iowa 1055

Chester O. HOUGEN, Appellant, v. Andrew L. GEORGE, X. T. Prentis, and Fred H. Quiner, Constituting the State Tax Commission and the State Board of Review, Appellees.

No. 50973.

Supreme Court of Iowa.

March 12, 1963.

Jacobsen & Jacobsen, Cedar Falls, for appellant.

Evan Hultman, Atty. Gen., George Murray, Sp. Asst. Atty. Gen., for appellees.

Herrick, Langdon, Sandblom & Belin, Leonard C. Abels, Anthony T. Renda, Leo

E. Gross, Philip T. Riley, Robert N. Merillat, C. L. Becker, Asst. County Atty., for Polk County, Des Moines, for intervenor appellees.

PETERSON, Justice.

This is a mandamus action involving the powers and responsibilities of the Tax Commission of the State of Iowa, acting as a Board of Review. The trial court sustained a motion by defendants to dismiss the petition. Plaintiff appealed.

Plaintiff's petition consists of three divisions. His contentions are: 1. That a writ of mandamus should issue ordering defendants to reinstate and enforce adjustments of property values as provided in notices of October 17, 1961, sent to the auditors of 47 counties in the state. 2. That writ of mandamus should issue against defendants ordering a reduction of all taxable valuations in Black Hawk County equal to the average taxable value of all classes of property in all other counties of the state. 3. That writ of mandamus should issue ordering defendants to adjust valuation of property in the several counties and cities of the state, reducing or adding to such valuations in such a manner that all values in the State of Iowa will be uniform and equal, as provided by Chapters 427, 441, and 443, of the Code, I.C.A.

I. It is advisable that we give brief consideration to the meaning of mandamus, and what is involved in the issuance of a writ of mandamus. Section 661.1, Code of Iowa 1962, I.C.A., is as follows: 'Definition. The action of mandamus is one brought to obtain an order commanding an inferior tribunal, board, corporation, or person to do or not to do an act, the performance or omission of which the law enjoins as a duty resulting from an office, trust, or station.' Section 661.2 provides: 'Discretion--exercise of. Where discretion is left to the inferior tribunal or person, the mandamus can only compel it to act, but cannot control such discretion.'

The above quoted sections have been implemented and supported by several decisions of this court throughout our judicial history. Kinzer v. Independent School District of Marion, 129 Iowa 441, 105 N.W. 686, 3 L.R.A., N.S., 496; Valentine v. School District of Casey, 191 Iowa 1100, 183 N.W. 434; Griebel v. Board of Supervisors, 200 Iowa 143, 202 N.W. 379; Miller v. Hanna, 221 Iowa 56, 265 N.W. 127; Charles City v. Ramsay, 199 Iowa 722, 202 N.W. 499; Riley v. Des Moines, 203 Iowa 1240, 212 N.W. 716.

The statutes of Iowa, and the decisions of our court, are similar to and supported by the statutes and decisions of many other states. This appears in a general statement in 55 C.J.S. Mandamus § 133, Page 220: 'Except as the scope of the remedy of mandamus may have been broadened by statute (California seems to be the only state having a materially broadened statute), it is a rule of general application that mandamus will not lie to review or control the acts of public officers and boards in respect of matters as to which they are vested with discretion, or compel the boards or officers to act in a particular way * * *. Where public officials exercise their discretion, it has been said that their conclusions, although disputable, are impregnable to mandamus.'

II. Since the instant case involves procedure in connection with the taxing system of our State, we will present a brief resume of relevant matters. The case at bar pertains to assessment and valuation of property. Statutory provisions with reference thereto are largely contained in Chapter 441, Code of Iowa, 1962, I.C.A. Provision is made for the selection of city assessors in cities having a population of ten thousand or more. The farm land, together with the property in towns and small cities, is assessed by a county assessor. The basis of assessment of property in Iowa appears in Section 441.21: 'Actual, assessed, and taxable value. All property subject to taxation shall be valued at its actual value which shall be entered opposite each item, and shall be assessed at sixty (60) percent of such actual value. Such assessed value shall be taken and considered as the taxable value of such property upon which the levy shall be made. The actual value in such cases shall be one and two-thirds (1 2/3) times the assessed value as shown by the assessment rolls and may be so determined and ascertained.'

In addition to the work of the assessor, city and county Boards of Review are appointed. Either a taxpayer or a public entity having a complaint, may appeal from the assessment made by an assessor to such Board of Review. If either party is aggrieved by the action of a Board of Review such party may appeal to the courts.

The personnel was different for many years, but it is now provided by statute that the State Tax Commission shall constitute the State Board of Review. The instant action pertains to the action and procedure of such Board of Review.

As preliminary procedure to action by the State Board of Review, Section 441.45 provides that each county assessor and each city assessor shall, before the first Monday in July, prepare and transmit to the State Tax Commission an abstract of all real and personal property in the county or city and shall file a copy of such report with the county auditor. In substance the statutes provide the report shall disclose the following: 1. Number of acres of land and the aggregate taxable value of same. 2. Aggregate taxable value of real estate in each township, city and town in the county. 3. Aggregate taxable value of personal property. 4. Number and value of all animals, and aggregate taxable value of same.

The State Board of Review is directed by statute, according to Section 441.47: 'Adjusted valuations. The state board of review shall adjust the valuation of property in the several counties adding to or deducting from the valuation of each kind or class of property such percentage in each case as will bring the same to its taxable value as fixed in this chapter and chapters four hundred twenty-seven (427) to four hundred forty-three (443) of the Code inclusive. It shall also adjust the valuations as between each kind or class of property in any city assessed by a city assessor and each kind or class of property in the same county assessed by the county assessor.'

III. In order to properly analyze the contentions made by plaintiff, as a basis for issuance of writ of mandamus, it becomes pertinent and necessary that we outline the facts leading to plaintiff's action. Since this case was decided on a motion to dismiss we are restricted to facts as shown in the three divisions of plaintiff's petition.

Plaintiff is a resident of Black Hawk County. He owns property in both Waterloo and Cedar Falls. He became dissatisfied with the Black Hawk County assessments as to both farm and city property. A hearing was held before the State Board of Review. Upon such hearing, the Board reduced the assessment on farms to the extent of 10%, and the assessment on city property to the extent of 3%. He was not satisfied with these reductions made by the Board and started this action.

In accordance with the provisions of Section 428.4, real estate in Iowa shall be listed and reappraised every four years. This program was commenced by statutory provision in 1933 and has been followed each four years thereafter. The year 1961 was a regular reassessment year.

Section 441.46 provides the State Tax Commission at its meeting on the second Monday of July shall sit as a Board of Review. The Board shall review the abstracts of assessments which have been prepared by city and county assessors and which, have been certified to the State Tax Commission.

In 1961 fifty-one counties were promptly declared by the Board to be just, equitable and uniform on the basis of the reports filed. As to forty-seven counties the Board tentatively decided to notify the county auditor to ask the properly appointed county and city officials to appear before the Board of Review about their tax reports. Such action was taken by order of the Board entered on October 17, 1961. Under the statute it was necessary that each county be given ten days notice as to the tentative action. More than forty of the counties appeared at a hearing, and at a time assigned by the Board of Review to each of the counties. After hearing, the State Tax Commission, sitting as a State Board of Review, in November 1961 notified the county auditors of forty-five counties throughout the state that they could proceed with the make-up of the 1961 tax list as reported to the Board. Any contemplated and tentative adjustments were cancelled in all counties with the exception of Black Hawk and one other county.

There are many factors...