Lowe's Home Centers v. Iowa Property Assessment Appeal Board

IN THE COURT OF APPEALS OF IOWA No. 20-0623 Filed April 14, 2021 LOWE'S HOME CENTERS, LLC, Plaintiff-Appellant, vs. IOWA PROPERTY ASSESSMENT APPEAL BOARD, Defendant-Appellee, and BLACK HAWK COUNTY BOARD OF REVIEW, Intervenor-Appellee. ________________________________________________________________ Appeal from the Iowa District Court for Black Hawk County, Linda M. Fangman, Judge. Lowe’s Home Centers, LLC appeals the district court’s ruling on judicial review affirming the Property Assessment Appeal Board’s valuation of its Waterloo property. AFFIRMED. Matthew M. Craft and Erich D. Priebe of…