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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
Attorney for the Appellant
Sarah K. Franklin and Deborah M. Tharnish
Attorney for the Appellee
John E. Lande and William R. Stiles
Court of Appeals
Court of Appeals Opinion
Opinion Number:
Date Published:
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.
