Equitable Life Insurance Co. of Iowa v. Board of Review

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating “sales price approach depends upon the availability of sales prices of the property or comparable property in normal transactions”
• considering comparable sale that occurred six years prior to year of assessment, noting adjustments in the sale price were made “for time”
• stating courts do not fix assessment as an original matter, but only consider grounds for protest urged before the board of review
• stating courts do not fix assessment as an original matter, but only consider grounds for protest urged before the board of review
• stating “sales price approach depends upon the availability of sales prices of the property or comparable property in normal transactions”
• considering comparable sale that occurred six years prior to year of assessment, noting adjustments in the sale price were made “for time”

Source: CourtListener parenthetical corpus (CC0).