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Case No. 21-0258

For summaries from opinions prior to August, 2018, view PDF versions here

West Des Moines Hotel Associates, LLC
v.
Dallas County Board of Review

Appellant

West Des Moines Hotel Associates, LLC

Appellee

Dallas County Board of Review

Attorneys for Appellant

Sarah K. Franklin and Deborah M. Tharnish

Attorneys for Appellee

John E. Lande and William R. Stiles

Court of Appeals

Court of Appeals Opinion

Opinion Number:
21-0258
Date Published:
Jan 12, 2022
Summary

            Appeal from the Iowa District Court for Dallas County, Michael Jacobsen, Judge.  AFFIRMED.  Heard by Greer, P.J., Badding, J., and Carr, S.J.  Opinion by Carr, S.J.  (16 pages)

            West Des Moines Hotel Associates, LLC (“Associates”) challenges the Dallas County Board of Review’s approval of the 2019 assessment of the West Des Moines Marriott (“Hotel”).  The district court affirmed.  On appeal, Associates contends the court erred in determining the Board met its burden to prove the property was not over assessed.  OPINION HOLDS: Having considered the record evidence, testimony of the witnesses, and the respective drawbacks of each appraisal, we conclude the Board has met its burden to prove its valuation of the Hotel as of January 1, 2019, for $18,434,100 is not excessive.  We therefore affirm.

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