Supreme Court of Iowa March 29, 1995, 93-1683 (Boekeloo v. Board of Review of City of Clinton)

TERNUS, Justice.

This case presents the interesting and difficult issue of what effect environmental contamination has on the tax valuation of property. Property owned by Robert J. Boekeloo and Vicki J. Boekeloo, appellants, has groundwater contamination. The Clinton city assessor did not consider the existence of this contamination when he valued the Boekeloos’ property.