The Iowa Court of Appeals heard a case on a city’s special assessment of certain property owners for the costs of road and storm sewer improvements made in the city’s industrial-business district.
The City specially assessed the property owners abutting the roadway at a rate of $55 per linear foot of property running along the improved roadway. Some property owners (the Plaintiffs) challenged this in district court. The district court found the property owners had been assessed in excess of the special benefits received from the project and reduced the assessments. The City appealed.