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MONTGOMERY WARD DEV. v. BD. OF REVIEW

No. 91-637.

488 N.W.2d 436 (1992)

MONTGOMERY WARD DEVELOPMENT CORP., By AD VALOREM TAX, INC., Its Authorized Agent, Appellant, v. CEDAR RAPIDS BOARD OF REVIEW, Appellee.

Supreme Court of Iowa.

Filed June 17, 1992.

Attorney(s) appearing for the Case

Elizabeth L. Gracie and Mark R. Davis, O'Keefe, Ashenden, Lyons & Ward, Chicago, Ill., and Jeffrey A. Trannel of Hughes & Trannel, P.C., Dubuque, for appellant.

James H. Flitz, City Attys. Office, Cedar Rapids, for appellee.

Considered by SCHULTZ, P.J., and LAVORATO, NEUMAN, SNELL, and ANDREASEN, JJ.

SNELL, Justice.

The appellant, Montgomery Ward Development Corporation, filed suit in district court for the purpose of seeking judicial review of an adverse Cedar Rapids Board of Review determination concerning allegations of excessive property tax assessments. Ward's claims, as amended, maintain that property tax assessments on its Cedar Rapids holdings for tax years 1989 and 1990 were "more than the value authorized by law" (count I), as well as discriminatory...

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