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EQUITABLE LIFE INS. CO. v. BOARD OF REVIEW

No. 2-58356.

252 N.W.2d 449 (1977)

EQUITABLE LIFE INSURANCE COMPANY OF IOWA, Appellant, v. BOARD OF REVIEW OF the CITY OF DES MOINES, Iowa, Appellee.

Supreme Court of Iowa.

April 20, 1977.

Attorney(s) appearing for the Case

John R. Mackaman and F. Richard Lyford, Dickinson, Throckmorton, Parker, Mannheimer & Raife, Des Moines, for appellant.

Allan A. Herrick and Jeffrey E. Lamson, Herrick, Langdon, Belin, Harris, Langdon & Helmick, Des Moines, for appellee.

Heard before MOORE, C. J., and MASON, UHLENHOPP, HARRIS and McCORMICK, JJ.

HARRIS, Justice.

Equitable Life Insurance Company (Equitable) brought this action to protest the 1974 property tax assessment of the Equitable Building. The petition alleged the board of tax review of Des Moines, Iowa (the board) improperly affirmed the assessment. The district court affirmed the action of the board. On Equitable's appeal we affirm the district court.

Equitable owns a 19 story brick veneer office building located in the Des Moines central...

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