Wendling Quarries, Inc. v. Property Assessment Appeal Board of the State of Iowa

How courts have described this case

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

• noting on judicial review “the burden is on the party asserting the invalidity of the agency action”
• reviewing the PAAB’s decision interpreting Iowa Code sections 427A.1(1)(c) & (d) for errors at law
• reviewing de novo the PAAB’s interpretation of sections 427A.1(1)(c) and subsection (d)
• distinguishing the scale’s components from its base and holding the components were not improvements where they were “easily disassembled and removed by reversing the assembly process, and le[ft] no damaging impact on the land or the concrete base”

Source: CourtListener parenthetical corpus (CC0).