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Case No. 20-0623

Lowe's Home Centers v. Iowa Property Assessment Appeal Board

Lowe's Home Centers, LLC,

Plaintiff-Appellant,

vs.

Iowa Property Assessment Appeal Board,

Defendant-Appellee,

and
Black Hawk County Board of Review,

Intervenor-Appellee.

Attorney for Appellant
Matthew M. Craft and Erich D. Priebe

Attorney for Appellee Property Assessment Appeal Board

Jessica Braunschweig

Attorney for Appellee Intervenor

Michael O. Treinen

Court of Appeals

Court of Appeals Opinion

Opinion Number:
20-0623
Date Published:
Apr 14, 2021
Summary

            Appeal from the Iowa District Court for Black Hawk County, Linda M. Fangman, Judge.  AFFIRMED.  Considered by Mullins, P.J., and May and Schumacher, JJ.  Opinion by Schumacher, J.  (5 pages)

            Lowe’s Home Centers, LLC appeals the district court’s ruling on judicial review affirming the Property Assessment Appeal Board’s valuation of its Waterloo property at $8,898,790.  Lowe’s argues the PAAB violated Iowa law by adopting an appraisal of the property at its “current use,” erred in interpreting Iowa law, and the improper interpretation and application of law violated Lowe’s due process rights under the United States Constitution.  OPINION HOLDS: We affirm.

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