Waterloo Civic Center Hotel Co. v. Board of Review

CARTER, Justice.

Plaintiff, owner of a Holiday Inn hotel complex in Waterloo, appeals the district court’s order dismissing its attempted appeal of a property tax assessment pursuant to Iowa Code section 441.38 (1987). The basis for the district court’s order was a finding that plaintiff had not given written notice to the chairperson or presiding officer of the board of review within twenty days after adjournment of the board. 1 Upon our consideration of the record, we reluctantly affirm the district court.

At the beginning of 1988, plaintiffs hotel complex had an assessed value of…