Legal Opinion

Sam's Real Estate Business Trust, Wal-Mart Real Estate Business Trust, and Walmart, Inc. v. City of Ames Iowa Board of Review

Court of Appeals of Iowa

Decided June 24, 2026No. 25-1342Published

1Opinion of the Court

IN THE COURT OF APPEALS OF IOWA _______________ No. 25-1342 Filed June 24, 2026 _______________ Walmart, Inc., Sam’s Real Estate Business Trust, and Wal-Mart Real Estate Business Trust, Plaintiffs–Appellants, v. City of Ames Iowa Board of Review, Defendant–Appellee. _______________ Appeal from the Iowa District Court for Story County, The Honorable John J. Haney, Judge. _______________ AFFIRMED _______________ Paul J. Esker (argued), Paul D. Burns, and Olivia A. McGovern of Bradley & Riley PC, Iowa City, attorneys for appellants. Brett Ryan (argued) of Watson & Ryan, PLC, Council Bluffs,…

2Cases cited12 opinions

  1. Maytag Company v. PartridgeSupreme Court of Iowa · 1973
  2. Soifer v. Floyd County Board of ReviewSupreme Court of Iowa · 2009
  3. Wellmark, Inc. v. Polk County Board of ReviewSupreme Court of Iowa · 2016
  4. Compiano v. BOARD OF REVIEW OF POLK COUNTYSupreme Court of Iowa · 2009
  5. Heritage Cablevision v. Board of Review of the Mason CitySupreme Court of Iowa · 1990

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