Supreme Court of Iowa September 17, 1986, 85-1621 (Richards v. Hardin County Board of Review)

CARTER, Justice.

Plaintiff Richard K. Richards appeals from a district court judgment upholding the tax assessment valuations of his farm property. These valuations involve four separate forty-acre tracts in Hardin County. The assessor’s valuations were confirmed by the appellee board of review, and the district court refused to grant relief from the board’s determination.