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EQUITABLE LIFE, ETC. v. BD. OF REVIEW, ETC.

No. 61211.

281 N.W.2d 821 (1979)

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

Supreme Court of Iowa.

July 25, 1979.

Attorney(s) appearing for the Case

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

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

Considered by REYNOLDSON, C. J., and UHLENHOPP, HARRIS, McCORMICK and LARSON, JJ.

McCORMICK, Justice.

This appeal involves the 1975 assessed valuation of the Equitable Building in Des Moines. The assessor set the building and land valuation at $4,454,940. The owner, Equitable Life Insurance Company of Iowa, protested to the board of review. After a hearing, the board overruled the protest. Upon Equitable's appeal to district court the assessment was affirmed. Equitable then appealed to this court and we transferred the case to the Court of Appeals...

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