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EXCEL CORP. v. POTTAWATTAMIE COUNTY

No. 91-1216.

492 N.W.2d 225 (1992)

EXCEL CORPORATION, Appellant, v. POTTAWATTAMIE COUNTY BOARD OF REVIEW, Appellee.

Court of Appeals of Iowa.

August 27, 1992.

Attorney(s) appearing for the Case

F. Richard Lyford and Barbara G. Barrett of Dickinson, Throckmorton, Parker, Mannheimer & Raife, P.C., Des Moines, for appellant.

Frank W. Pechacek, Jr. and Suellen Overton of Smith, Peterson, Beckman & Willson, Council Bluffs, for appellee.

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

HABHAB, Judge.

FACTS

This is an appeal of two property tax assessment cases consolidated in 1990. The property involved is a beef slaughter and fabrication plant in Oakland, Iowa, which is owned by the Excel Corporation. The property consists of 243,874 square feet of buildings on 133 acres of land and includes beef processing and fabricating equipment. In 1989 and in 1990, the Pottawattamie County Assessor assessed the property in question at $7,577,750...

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