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SEARS, ROEBUCK & CO. v. SIEREN

No. 91-729.

484 N.W.2d 616 (1992)

SEARS, ROEBUCK & CO., Plaintiff-Appellee/Cross-Appellant, v. Robert M. SIEREN, Chairman, Ken W. Johnston, Joseph R. Bush, Wayne J. Doolittle and Ralph C. West, as Members of the Board of Review of the City of Davenport, Iowa, Defendant-Appellant/Cross-Appellee.

Court of Appeals of Iowa.

March 24, 1992.

Attorney(s) appearing for the Case

John R. Martin, City of Davenport Corp. Counsel, for defendant-appellant/cross-appellee.

Edward N. Wehr of Wehr, Berger, Lane & Stevens, Davenport; and Robert M. Sarnoff and Michael F. Baccash of Sarnoff & Baccash, Chicago, Ill., for plaintiff-appellee/cross-appellant.

Heard by OXBERGER, C.J., and HAYDEN and HABHAB, JJ.

OXBERGER, Chief Judge.

Sears, Roebuck & Co. (Sears), owns a department store at the Northpark Mall in Davenport. In 1989 and 1990, the Davenport city assessor valued the department store, for property tax purposes, at $5,471,820. The Davenport Board of Review (the Board), upheld that valuation figure.

Sears then filed the present district court action to challenge the decision of the Board. Following a hearing...

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