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RUAN CENTER CORP. v. BOARD OF REVIEW

No. 62621.

297 N.W.2d 538 (1980)

RUAN CENTER CORPORATION, Appellee, v. BOARD OF REVIEW OF the CITY OF DES MOINES, Iowa, Appellant.

Supreme Court of Iowa.

Rehearing Denied November 6, 1980.

Attorney(s) appearing for the Case

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

John A. McClintock and Ronald A. Riley of Hansen, McClintock & Riley, Des Moines, for appellee.

Considered by REYNOLDSON, C. J., and LeGRAND, McCORMICK, McGIVERIN and SCHULTZ, JJ.

McGIVERIN, Justice.

This appeal involves the 1976 assessed valuation of real estate owned by the Ruan Center Corporation (Ruan). The property consists of the thirty-six story Ruan Center and the old Bankers Trust buildings in Des Moines. The assessor valued the property at $24,004,790 as of January 1, 1976. Ruan filed a protest with the Board of Review of the City of Des Moines (Board). The Board reduced the assessment to $22,261,260. Ruan appealed to the district...

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