Legal Opinion
Merle Hay Mall v. City of Des Moines Board of Review
Supreme Court of Iowa
Decided June 18, 1997No. 95-1906PublishedCited by 10 opinions
1Opinion of the Court
LARSON, Justice.
Merle Hay Mall is a shopping center in Polk County, Iowa, located in the cities of Des Moines and Urbandale. Four tracts in the mall (representing only a portion of the mall complex) were assessed for the 1993 and 1994 valuation years. Pursuant to Iowa Code section 441.37 (1993), the mall owner (mall) filed protests of the assessments. Because the tracts were located in separate assessment districts (three in the City of Des Moines district and one in the Polk County district), the mall filed separate protests with the boards of review of Polk County and the City of Des…
2Cases cited11 opinions
- Waste Management of Wisconsin, Inc. v. Kenosha County Board of ReviewWisconsin Supreme Court · 1994
- Maytag Company v. PartridgeSupreme Court of Iowa · 1973
- Boekeloo v. Board of Review of City of ClintonSupreme Court of Iowa · 1995
- State v. Board of Review of Village of GreendaleCourt of Appeals of Wisconsin · 1991
- Heritage Cablevision v. Board of Review of the Mason CitySupreme Court of Iowa · 1990
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Soifer v. Floyd County Board of ReviewSupreme Court of Iowa · 2009
- Wellmark, Inc. v. Polk County Board of ReviewSupreme Court of Iowa · 2016
- Hiskey v. MaloneySupreme Court of Iowa · 1998
- General Motors Corp. v. Linden CityNew Jersey Tax Court · 2005
- Amended May 6, 2016 Wellmark, Inc. v. Polk County Board of ReviewSupreme Court of Iowa · 2016
5 more not listed; retrieve them via the Exa API.