Legal Opinion
Equitable Life Insurance Co. v. Board of Review
Supreme Court of Iowa
Decided April 20, 1977No. 2-58356PublishedCited by 3 opinions
1Opinion of the Court
HARRIS, Justice.
Equitable Life Insurance Company (Equitable) brought this action to protest the 1974 property tax assessment of the Equitable Building. The petition alleged the board of tax review of Des Moines, Iowa (the board) improperly affirmed the assessment. The district court affirmed the action of the board. On Equitable’s appeal we affirm the district court.
Equitable owns a 19 story brick veneer office building located in the Des Moines central business district known as the Equitable Building. It was built in 1923. The property was valued for property tax purposes for the four year…
2Cases cited5 opinions
- Weldon v. Zoning Bd. of City of Des MoinesSupreme Court of Iowa · 1977
- Trailer City, Inc. v. Board of AdjustmentSupreme Court of Iowa · 1974
- JAMES BLACK DRY GOODS COMPANY v. Board of ReviewSupreme Court of Iowa · 1967
- Simmons Warehouse Co. v. Board of ReviewSupreme Court of Iowa · 1940
- Power v. RegisSupreme Court of Iowa · 1974
3Cited by3 opinions
- Equitable Life Insurance Co. of Iowa v. Board of ReviewSupreme Court of Iowa · 1979
- Montgomery Ward Development Corp. ex rel. Ad Valorem Tax, Inc. v. Cedar Rapids Board of ReviewSupreme Court of Iowa · 1992
- MONTGOMERY WARD DEV. v. Bd. of ReviewSupreme Court of Iowa · 1992