Montgomery Ward Development Corp. ex rel. Ad Valorem Tax, Inc. v. Cedar Rapids Board of Review

SNELL, Justice.

The appellant, Montgomery Ward Development Corporation, filed suit in district court for the purpose of seeking judicial review of an adverse Cedar Rapids Board of Review determination concerning allegations of excessive property tax assessments. Ward’s claims, as amended, maintain that property tax assessments on its Cedar Rapids holdings for tax years 1989 and 1990 were “more than the value authorized by law” (count I), as well as discriminatory, inequitable, and thus violative of the state and federal constitutions (count II). The district court granted the board’s motion…