Walmart, Inc. v Board of Review
Walmart, Inc. and Sam's Real Estate Business Trust, Plaintiffs-Appellees,
vs.
City of Davenport Iowa Board of Review, Defendant-Appellant.
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Walmart, Inc. and Walmart Real Estate Business Trust, Plaintiffs-Appellees,
vs.
City of Davenport Iowa Board of Review, Defendant-Appellant.
Attorney for Appellant
Theodore W. Craig
Attorney for Appellees
Paul D. Burns, Matthew G. Barnd, and Paul J. Esker
Court of Appeals
Court of Appeals Opinion
Opinion Number:
Date Published:
Summary
Appeal from the Iowa District Court for Scott County, Tom Reidel, Judge. AFFIRMED. Considered by Bower, C.J., and Schumacher and Badding, JJ. Opinion by Schumacher, J. (14 pages)
The City of Davenport Board of Review (Board) appeals the district court decision finding the appraisal of two Walmart stores and a Sam’s Club were excessive. The court found the businesses met their burden to present competent evidence to show the appraisals of the properties for property tax purposes were excessive. The court then determined the Board did not meet its burden to uphold the appraisals. OPINION HOLDS: We affirm the district court’s decision.
