Legal Opinion
Ruan Center Corp. v. Board of Review
Supreme Court of Iowa
Decided October 15, 1980No. 62621PublishedCited by 12 opinions
1Opinion of the Court
McGIVERIN, Justice.
This appeal involves the 1976 assessed valuation of real estate owned by the Ruan Center Corporation (Ruan). The property consists of the thirty-six story Ruan Center and the old Bankers Trust buildings in Des Moines. The assessor valued the property at $24,004,790 as of January 1, 1976. Ruan filed a protest with the Board of Review of the City of Des Moines (Board). The Board reduced the assessment to $22,261,260. Ruan appealed to the district court, which reduced the assessment to $19,700,000. The Board appealed and Ruan cross-appealed. We reverse on.the appeal, affirm on…
2Cases cited3 opinions
- Maytag Company v. PartridgeSupreme Court of Iowa · 1973
- Equitable Life Insurance Co. of Iowa v. Board of ReviewSupreme Court of Iowa · 1979
- Foreman & Clark of Iowa, Inc. v. Board of Review of City of Cedar RapidsSupreme Court of Iowa · 1979
3Cited by12 opinions
- Burlington Northern Railroad Company v. Gerald D. Bair, Director of the Department of Revenue of Iowa, Burlington Northern Railroad Company v. Gerald D. Bair, Director of the Department of Revenue of IowaCourt of Appeals for the Eighth Circuit · 1985
- Wellmark, Inc. v. Polk County Board of ReviewSupreme Court of Iowa · 2016
- Heritage Cablevision v. Board of Review of the Mason CitySupreme Court of Iowa · 1990
- Merle Hay Mall v. City of Des Moines Board of ReviewSupreme Court of Iowa · 1997
- General Motors Corp. v. Linden CityNew Jersey Tax Court · 2005
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