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Case No. 20-0764

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

Lowe's Home Centers, LLC, Plaintiff-Appellant


Iowa Property Assessment Appeal Board, Defendant-Appellee


Johnson County Board of Review, Intervenor

Attorney for Appellant

Matthew M. Craft and Erich D. Priebe

Attorney for Appellee

Jessica Braunschweig-Norris and Bradley O. Hopkins

Court of Appeals

Court of Appeals Opinion

Opinion Number:
Date Published:
Feb 17, 2021

            Appeal from the Iowa District Court for Johnson County, Kevin McKeever, Judge.  AFFIRMED.  Considered by Doyle, P.J., and Tabor and Ahlers, JJ.  Opinion by Tabor, J.  (12 pages)

            The taxpayer, Lowe’s Home Centers, LLC, appeals a district court order affirming the Property Assessment Appeal Board’s (PAAB) valuation of its Coralville property at $10,940,000.  OPINION HOLDS: Finding no merit in Lowe’s contentions that the PAAB’s consideration of the property’s “current use” violated Iowa law and that a fee simple assessment must value a property as vacant, we affirm the district court’s judicial review.

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