For summaries from opinions prior to August, 2018, view PDF versions here.
Wal-Mart, Inc. and Wal-Mart Real Estate Business Trust
v.
Marshall County Board of Review a/k/a Board of Review of Marshall County
Appellant
Wal-Mart, Inc. and Wal-Mart Real Estate Business Trust
Appellee
Marshall County Board of Review a/k/a Board of Review of Marshall County
Attorney for the Appellant
Paul D. Burns and Olivia A. McGovern
Attorney for the Appellee
Jamie L. Cox, Frank W. Pechacek, Jr., and Paul S. Wilson
Court of Appeals
Court of Appeals Opinion
Opinion Number:
Date Published:
Summary
Appeal from the Iowa District Court for Marshall County, The Honorable Amy M. Moore, Judge. AFFIRMED. Considered without oral argument by Ahlers, P.J., and Chicchelly and Sandy, JJ. Opinion by Chicchelly, J. (8 pages)
Walmart, Inc. and Wal-Mart Real Estate Business Trust appeal the district court’s ruling upholding the Marshall County Board of Review’s 2023 property tax assessment. Walmart argues the district court erred when it (1) accepted an appraisal which assumed the store was leased when it was owner-occupied, and (2) found the board’s appraisal more credible than Walmart’s. OPINION HOLDS: Based on our de novo review, we find the district court did not err in accepting the methodology of the Board’s expert witness. And we find no error in the district court finding the Board’s expert more credible than Walmart’s experts.
