I.C.M. REALTY v. WOODWARD

No. 87-760.

433 N.W.2d 760 (1988)

I.C.M. REALTY and Westown Associates, An Iowa Limited Partnership, Plaintiffs-Appellants, v. Ralph L. WOODWARD, Chairman and Member of the Board of Review of Polk County; Everett Sather, Harry Burgess, Charles Colby, Jr., and Walter (Bud) Potts, Jr., Members of the Board of Review, Polk County, Iowa; and the Board of Review of Polk County, Iowa, Defendants-Appellees.

Court of Appeals of Iowa.

September 28, 1988.


Attorney(s) appearing for the Case

William J. Lillis and Douglas A. Fulton of Connolly, O'Malley, Lillis, Hansen & Olson, Des Moines, for plaintiffs-appellants.

Charles D. Hunter of Belin, Harris & Helmick, Des Moines, and Michael J. O'Keefe, Asst. Polk County Atty., for defendants-appellees.

Heard by SCHLEGEL, P.J., and SACKETT and HABHAB, JJ.


SCHLEGEL, Judge.

Plaintiffs appeal the district court order upholding the Polk County Assessor's valuation of the property in question and dismissing their petitions. Plaintiffs claim: 1) the fair market value of the assessed property must be calculated subject to existing leases; 2) the burden of proof shifted to the Board of Review and the Board failed to sustain its burden; and 3) the district court erred in calculating the fair market value of the assessed property...

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