Supreme Court of Iowa May 24, 1995, 94-281 (City of Newton v. Board of Review for Jasper County)

NEUMAN, Justice.

This is an appeal from a property tax assessment. The question is whether the district court erred when it concurred in the assessor’s classification of a residential retirement community as “commercial.” Finding no error, we affirm.

I.

Scope of Review.

Appeals from tax assessment cases are triable in equity. Iowa Code § 441.39 (1993).