Year Monday, January 1, 2007 - 12:00 Docket Number 07-77-0814 Taxpayer Name Jungblut Board of Review Polk Appeal Ground Misclassified, Non-assessable, or Exempt Party Appealing Board of Review Court Case No. No. 0-496/09-1542 Status Closed Notes PAAB ordered Jungblut's property should be classified agricultural rather than residential. The Board of Review appealed PAAB's final agency action to the district court. On judicial review, the district court affirmed PAAB's order. The Board of Review then appealed to the Iowa Supreme Court, and the case was transferred to the Iowa Court of Appeals. The Court of Appeals affirmed the district court's and PAAB's order. The Board of Review filed an application for further review with the Iowa Supreme Court, which was denied. Document Document polk_co._v_paab_jungblut_0-496_09-15420001.pdf (2.48 MB)