Keo Rental, L.L.C. Vs. Van Buren County Board of Review

IN THE SUPREME COURT OF IOWA
No. 11–1544
Filed May 3, 2013
KEO RENTAL, L.L.C.,
Appellee,
vs.
VAN BUREN COUNTY BOARD OF REVIEW,
Appellant.
On review from the Iowa Court of Appeals.
Interlocutory review from the Iowa District Court for Van Buren
County, Joel Yates, Judge.
Property owner seeks further review from court of appeals decision
reversing the district court’s ruling that it had substantially complied
with the statutory requirements for a property-assessment protest.
COURT OF APPEALS DECISION VACATED; DISTRICT COURT
JUDGMENT AFFIRMED; AND CASE REMANDED.
Jamie L. Cox and Frank W. Pechacek, Jr. of Willson & Pechacek,
P.L.C., Council Bluffs, for appellant.
Steven Gardner of Denefe, Gardner & Zingg, P.C., Ottumwa, for
appellee.

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PER CURIAM.
This is the companion interlocutory review with facts that mirror
MC Holdings, L.L.C. v. Davis County Board of Review, ___ N.W.2d ___
(Iowa 2013), decided today. Keo Rental argues the court of appeals erred
in reversing the decision of the district court, which held that Keo Rental
substantially complied with the requirements for a property-assessment
protest set forth in Iowa Code section 441.37 (2009). Based on the
reasoning in MC Holdings, we vacate the decision of the court of appeals
and affirm the district court’s order that denied summary judgment to
the Van Buren County Board of Review. We remand this case to the
district court for further proceedings.
COURT OF APPEALS DECISION VACATED; DISTRICT COURT
JUDGMENT AFFIRMED AND CASE REMANDED.
All justices concur except Waterman, Mansfield, and Zager, JJ.,
who dissent.
This decision shall not be published.

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#11–1544, Keo Rental, L.L.C. v. Van Buren Cnty. Bd. of Review
WATERMAN, Justice (dissenting).
I respectfully dissent for the reasons expressed in my dissenting
opinion in No. 11–1501, MC Holdings, L.L.C. v. Davis County Board of
Review, filed today.
Mansfield and Zager, JJ., join this dissent.

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