Polk County Board of Review v. Property Assessment Appeal Board, et al., No. 0-496/09-1542, 2010 Iowa App. LEXIS 855 (Iowa Ct. App. Aug. 11, 2010)

(10.55-acre tract improved with residence and barn was agricultural in nature for property tax purposes; alfalfa produced on 6 acres and 2 acres used for grazing horses; owner participated in federal farm programs and filed Schedule F).