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Case No. 22-0826

WH Development, LLC, and Hy-Vee, Inc.
v.
Polk County Board of Review

Appellant

WH Development, LLC, and Hy-Vee, Inc.

Appellee

Polk County Board of Review

Attorney for the Appellant

Richard A. Davidson and Brett R. Marshall

Attorney for the Appellee

Mark Taylor

Court of Appeals

Court of Appeals Opinion

Opinion Number:
22-0826
Date Published:
Mar 29, 2023
Summary

            Appeal from the Iowa District Court for Polk County, Michael D. Huppert, Judge.  AFFIRMED.  Considered by Bower, C.J., and Badding and Buller, JJ.  Opinion by Bower, C.J.  (11 pages)

            WH Development, LLC and Hy-Vee, Inc. appeal the district court’s findings upholding the Polk County Board of Review’s 2019 real estate assessment of a store and property in Windsor Heights.  OPINION HOLDS: The district court determined the Board met its burden to uphold the appraisal.  We affirm.

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