Naumann v. Iowa Property Assessment Appeal Board, 791 N.W.2d 258, (Iowa Sup. Ct. 2010)

(Iowa Code Sec. 441.21(1)(d) requiring all property subject to taxation to be valued at actual value and equalization of actual value in one assessing jurisdiction to that of another on adjoining properties within five percent unless adequate reasons present for greater differential, inapplicable to agricultural property; ag property to be valued on basis of productivity and net-earning capacity; 36 percent variation in value of adjacent tracts at issue).