Legal Opinion
Riso v. Pottawattamie Board of Review
Supreme Court of Iowa
Decided February 13, 1985No. 83-1030PublishedCited by 15 opinions
1Opinion of the Court
McCORMICK, Justice.
After unsuccessful protests to the board of review, plaintiffs appealed their 1981 real estate tax assessments to the district court. The court reduced the assessments, and defendants board of review and its chairman appealed to this court. We reverse the district court.
The questions in this case concern standing, factors relevant to using the income approach to valuation, and the amount of the valuations.
The properties involved are McDonald’s, Burger King and Perkins restaurants located in Council Bluffs. McDonald’s Corporation owns the McDonald’s property and leases it to…
2Cases cited10 opinions
- Osborn v. Massey-Ferguson, Inc.Supreme Court of Iowa · 1980
- Maytag Company v. PartridgeSupreme Court of Iowa · 1973
- Bartlett & Co. Grain v. BOARD OF REVIEW, ETC.Supreme Court of Iowa · 1977
- Equitable Life Insurance Co. of Iowa v. Board of ReviewSupreme Court of Iowa · 1979
- Ames Department Stores v. Assessor of Town of ConcordAppellate Division of the Supreme Court of the State of New York · 1984
5 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Metropolitan Jacobson Development Venture v. Board of Review of Des MoinesCourt of Appeals of Iowa · 1991
- Sorensen v. Lower Niobrara Natural Resources DistrictNebraska Supreme Court · 1985
- Village Supermarkets, Inc. v. Township of West OrangeSupreme Court of New Jersey · 1987
- Soifer v. Floyd County Board of ReviewSupreme Court of Iowa · 2009
- Eagle Food Centers, Inc. v. Board of ReviewSupreme Court of Iowa · 1993
10 more not listed; retrieve them via the Exa API.