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Wal-Mart, Inc., and Wal-Mart Real Estate Business Trust
v.
Dallas County Board of Review
Appellant
Wal-Mart, Inc., and Wal-Mart Real Estate Business Trust
Appellee
Dallas County Board of Review
Attorney for the Appellant
Paul D. Burns, Matthew G. Barnd, and Paul J. Esker
Attorney for the Appellee
Brett Ryan
Court of Appeals
Court of Appeals Opinion
Opinion Number:
Date Published:
Summary
Appeal from the Iowa District Court for Dallas County, Randy V. Hefner, Judge. AFFIRMED. Heard by Bower, C.J., and Badding and Buller, JJ. Opinion by Badding, J. (14 pages)
Walmart, Inc., and Wal-Mart Real Estate Business Trust (collectively “Walmart”) appeal the district court’s ruling upholding the Dallas County Board of Review’s (“Board”) 2019 property tax assessment. Walmart challenges the district court’s determination that a prior assessment appeal resulted in a presumptive value, asserts the appraisal from the Board’s expert was not reliable evidence of value, and challenges the court’s analysis of what constitutes comparable sales. OPINION HOLDS: We affirm the judgment of the district court on our de novo review of the record.
