Legal Opinion
Excel Corp. v. Pottawattamie County Board of Review
Court of Appeals of Iowa
Decided August 27, 1992No. 91-1216PublishedCited by 7 opinions
1Opinion of the Court
HABHAB, Judge.
FACTS
This is an appeal of two property tax assessment cases consolidated in 1990. The property involved is a beef slaughter and fabrication plant in Oakland, Iowa, which is owned by the Excel Corporation. The property consists of 243,874 square feet of buildings on 133 acres of land and includes beef processing and fabricating equipment. In 1989 and in 1990, the Potta-wattamie County Assessor assessed the property in question at $7,577,750. After the board of review denied its protests, Excel appealed to the district court requesting the 1989 assessment be reduced to $2,580,750,…
2Cases cited7 opinions
- Cargill, Inc. v. Monfort of Colorado, Inc.Supreme Court of the United States · 1986
- Heritage Cablevision v. Board of Review of the Mason CitySupreme Court of Iowa · 1990
- Richards v. Hardin County Board of ReviewSupreme Court of Iowa · 1986
- Ross v. BD. OF REV. OF CITY OF IOWA CITYSupreme Court of Iowa · 1988
- Wunschel v. Board of Review, Carroll CountySupreme Court of Iowa · 1974
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- State v. VenzkeCourt of Appeals of Iowa · 1997
- Ramirez v. Iowa Department of TransportationCourt of Appeals of Iowa · 1996
- La Posada Group LLC v. Pottawattamie County Board of ReviewCourt of Appeals of Iowa · 2021
- Sam's Real Estate Business Trust, Wal-Mart Real Estate Business Trust, and Walmart, Inc. v. City of Ames Iowa Board of ReviewCourt of Appeals of Iowa · 2026
- Wal-Mart, Inc. and Wal-Mart Real Estate Business Trust v. Marshall County Board of Review a/k/a Board of Review of Marshall CountyCourt of Appeals of Iowa · 2026
2 more not listed; retrieve them via the Exa API.