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.