Iowa Code § 441.43

Power of court
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Upon trialofany appeal from the action of the board of revieworof the property assessment appeal board fixingthe amount ofassessment upon any property concerning which complaint ismade, 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]

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