Legal Opinion
Sears, Roebuck & Co. v. Sieren
Court of Appeals of Iowa
Decided March 24, 1992No. 91-729PublishedCited by 7 opinions
1Opinion of the Court
OXBERGER, Chief Judge.
Sears, Roebuck & Co. (Sears), owns a department store at the Northpark Mall in Davenport. In 1989 and 1990, the Davenport city assessor valued the department store, for property tax purposes, at $5,471,-820. The Davenport Board of Review (the Board), upheld that valuation figure.
Sears then filed the present district court action to challenge the decision of the Board. Following a hearing, the district court reduced the 1989 and 1990 assessment valuation to $4,000,000.
The Board has appealed from the district court’s ruling. The Board contends the evidence supports a value…
2Cases cited4 opinions
- Heritage Cablevision v. Board of Review of the Mason CitySupreme Court of Iowa · 1990
- Richards v. Hardin County Board of ReviewSupreme Court of Iowa · 1986
- Ross v. BD. OF REV. OF CITY OF IOWA CITYSupreme Court of Iowa · 1988
- Wunschel v. Board of Review, Carroll CountySupreme Court of Iowa · 1974
3Cited by7 opinions
- Bernard J. Wihlm and Patricia M. Balek v. Shirley A. Campbell and Parties in PossessionSupreme Court of Iowa · 2018
- Bernard J. Wihlm and Patricia M. Balek v. Shirley A. Campbell, Individually, and as of the Estate of John Joseph Wihlm, and as Trustee of the John Joseph Wihlm Revocable Trust Dated April 2, 2012, and Parties in PossessionCourt of Appeals of Iowa · 2016
- Kohl's Department Stores, Inc. v. Board of Review of Dallas CountyCourt of Appeals of Iowa · 2016
- RV Central, Inc. v. Stanley Vander PlaatsCourt of Appeals of Iowa · 2020
- Sam's Real Estate Business Trust, Wal-Mart Real Estate Business Trust, and Walmart, Inc. v. City of Ames Iowa Board of ReviewCourt of Appeals of Iowa · 2026
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