In late 2006 the Department of Revenue (DOR) proposed a new administrative rule that, among other things, requires assessors to value property based on its present use rather than its highest and best use. Polk County Assessor Jim Maloney objected to the rule from the outset, calling it a “terrible ruling” that is “contrary to Iowa law,” which requires most properties to be valued at their market value. Maloney contends that the highest and best use concept is implicit in the market value standard. He first appealed to the Legislature’s Administrative Rules Review Committee to prevent the rule from going into effect, to no avail. Then he petitioned the DOR to rescind the revised rule, again to no avail. Finally he headed to court. In 2007 Maloney filed a lawsuit challenging the new rule, and the district court recently released its ruling. The court agreed with Maloney and declared the new administrative rule “void as being contrary to statute.”