Metropolitan Jacobson Development Venture v. Board of Review of Des Moines

HABHAB, Judge.

This action began with taxpayers’ protests against the city of Des Moines whose assessor allegedly overvalued certain commercial warehouse properties. Finding themselves unsuccessful before the board of review, the taxpayers sought relief before the district court. The taxpayers protested on two separate grounds. First, they claimed the properties were taxed at more than their fair market value. Second, they claimed the properties were assessed at a greater percentage of market value than were similar properties in the taxing district.

There are two sets of subject properties,…