Legal Opinion
Wellmark, Inc. v. Polk County Board of Review
Supreme Court of Iowa
Decided February 12, 2016No. 14–0093PublishedCited by 21 opinions
1Opinion of the Court
APPEL, Justice.
In this case, we confront difficult issuer related to the proper valuation of a large, well-built, and highly attractive corporate headquarters located in a relatively small metropolitan area for propérty tax purposes.
This'case involves the 2011 assessed valuation of Wellmark, Inc.’s corporate headquarters located in Des Moines (the property). The Polk County Assessor set the valuation at $99 million. Wellmark protested to the Polk County Board of Review (the Board). After a hearing, the Board denied the protest, and. Wellmark appealed to the district court. On appeal, the…
2Cases cited31 opinions
- Ford Motor Co. v. Township of EdisonSupreme Court of New Jersey · 1992
- City of Stockton v. EllingwoodCalifornia Court of Appeal · 1929
- Joint Highway District No. 9 v. Ocean Shore RailroadCalifornia Court of Appeal · 1933
- F & M Schaeffer Brewing Co. v. Lehigh County Board of AppealsSupreme Court of Pennsylvania · 1992
- Maytag Company v. PartridgeSupreme Court of Iowa · 1973
26 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Upon the Petition of Kent D. LangholzSupreme Court of Iowa · 2016
- Barton v. City of NorwalkSupreme Court of Connecticut · 2017
- Amended February 10, 2017 Upon the Petition of Kent D. LangholzSupreme Court of Iowa · 2016
- Hartig v. Property Assessment Appeal BoardCourt of Appeals of Iowa · 2026
- Iowa 80 Truckstop, Inc., I-80 Investments Co, Inc., and Iowa I-80 Group, Inc. v. Scott County Board of ReviewCourt of Appeals of Iowa · 2026
16 more not listed; retrieve them via the Exa API.