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EAGLE FOOD CTRS. v. BD. OF REVIEW

No. 91-1783.

497 N.W.2d 860 (1993)

EAGLE FOOD CENTERS, INC., and Clevetrust Realty Investors, Appellees, v. BOARD OF REVIEW OF the CITY OF DAVENPORT, SCOTT COUNTY, Iowa, Appellant.

Supreme Court of Iowa.

March 24, 1993.

Attorney(s) appearing for the Case

John R. Martin, City Corp. Counsel, Davenport, for appellant.

Dee A. Runnels of Snyder & Schwarz, P.C., Rock Island, IL, for appellees.

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

ANDREASEN, Justice.

The landlord and tenant protested an increase in their 1990 tax assessment as inequitable. The board of review affirmed the assessment. The landlord and tenant then sought judicial review. The district court found the assessment was not equitable when compared with the assessment of other like properties and accordingly reduced the assessment. Both parties appealed. We affirm the district court decision.

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