EDWIN ALLEN II and MELISSA D. ALLEN, Plaintiff-Appellants,
DALLAS COUNTY BOARD OF REVIEW, Defendant-Appellee.
Appeal from the Iowa District Court for Dallas County, Terry R. Rickers, Judge.
Property owners appeal a district court ruling on a motion for summary judgment affirming the Dallas County Board of Review's denial of their tax protest.
Edwin Allen, West Des Moines, for appellant, and pro se.
Brett Ryan of Watson & Ryan, P.L.C., Council Bluffs, for appellee.
Considered by Vogel, P.J., and Vaitheswaran and Bower, JJ.
Edwin and Melissa Allen appeal a district court ruling affirming the Dallas County Board of Review's denial of their tax protest.
I. Background Facts and Proceedings
The Allens own real estate in West Des Moines, Iowa. On April 16, 2012, they petitioned the Dallas County Board of Review for review of the "2011" assessment of "$308, 750.00." They asserted the property was over-assessed by $8750 and the actual value was $300, 000. They did not explicitly challenge a 2012 assessment valuing their property at $316, 310, although supporting documents included references to that valuation.
The board held a hearing on May 23, 2012. Following the hearing, the board notified the Allens that their protest only related to the 2011 assessment, and it was untimely.
The Allens filed an appeal with the district court. The board answered and moved for summary judgment on the ground that the protest of the 2011 assessment was untimely and the Allens "failed to invoke the Court's jurisdiction for their [protest to] their 2012 assessment." The Allens resisted the motion and included with their resistance the following attestation by Edwin Allen:
[The board] then asked me if I was disputing 2011 taxes or 2012 taxes. I told them . . . that if I could still dispute the 2011 taxes and the 2012 that I was there to dispute both of them but if I could only dispute the 2012 then that was the only tax year that I was there for.
The district court granted the board's motion, essentially concluding that the Allens' protest to the 2011 assessment was untimely and the protest could not be construed as a timely challenge to the 2012 assessment because the ...