Iowa Code » Chapter 441 — ASSESSMENT AND VALUATION OF PROPERTY
Iowa Code

Iowa Code § 441.43 (2026)

Power of court

✓ Iowa Code 2026 (laws through the 2025 session)
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Upon trial of any appeal from the action of the board of review or of the property assessment appeal board fixing the amount of assessment upon any property concerning which complaint is made, the court may increase, decrease, or affirm the amount of the assessment appealed from. [S13, §1373; C24, 27, 31, 35, 39, §7136; C46, 50, 54, 58, §405.24, 442.11; C62, 66, 71, 73, 75, 77, 79, 81, §441.43] 2005 Acts, ch 150, §131 Referred to in §443.11

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Notes of Decisions
Cited in 8 cases (2 in the last 5 years), 1988–2022 · leading case: Cablevision Assocs. VI v. Fort Dodge, 424 N.W.2d 212 (Iowa 1988).
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Cablevision Assocs. VI v. Fort Dodge, 424 N.W.2d 212 (Iowa 1988). · cites it 6× “As the city points out, Iowa Code section 441.43 states that [u]pon trial of any appeal from the action of the board of review fixing the amount of assessment upon any property concerning which complaint is made, the court may increase, decrease, or affirm the amount of the…”
Edwin Allen III v. Dallas Cnty. Bd. of Review, 843 N.W.2d 89 (Iowa 2014). · cites it 14× “” See Iowa Code § 441.43 (2011). Section 441.43 is not the end of the district court’s inquiry, however.”
Excel Corp. v. Pottawattamie Cnty. Bd. of Review, 492 N.W.2d 225 (Iowa Ct. App. 1992). · cites it 6× “Iowa Code § 441.43 (1991). ANALYSIS Iowa Code section 441.”
Bethesda Found. v. Bd. of Review of Madison Cnty., 453 N.W.2d 224 (Iowa Ct. App. 1990). · cites it 4× “The Board asserts under section 441.43 the court must either approve or modify the board’s decision and remand is not an option.”
Sears, Roebuck & Co. v. Sieren, 484 N.W.2d 616 (Iowa Ct. App. 1992). · cites it 2× “Iowa Code § 441.43 (1991). Appraisal Value: We consider whether the trial court was correct in reducing the assessment made by the city assessor to a total assessed value of $4,000,000.”
Eagle Food Centers, Inc. v. Bd. of Review, 497 N.W.2d 860 (Iowa 1993). · cites it 2× “39 ; see also Iowa Code § 441.43 (district court may increase, decrease, or affirm the assessment).”
La Posada Grp. LLC v. Pottawattamie Cnty. Bd. of Review, 974 N.W.2d 169 (Iowa Ct. App. 2021). · cites it 2× “See Iowa Code § 441.43 . AFFIRMED. 25 Attachment A Revenue Rooms $3,036,837 Food and Beverage $18,221 Other Departments $51,626 TOTAL REVENUE $3,106,684 Expenses Room Expenses $819,946 Food and Beverage $12,755 Other Departments $33,557 Administrative and General $279,602…”
McDermott Propane, LLC v. Bd. of Review of Dubuque Cnty., 975 N.W.2d 31 (Iowa Ct. App. 2022). · cites it 2× “See Iowa Code § 441.43 (authorizing court to “increase, decrease, or affirm the amount of the assessment appealed from” based on evidence presented at trial); see also Cablevision Assocs.”
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