Eagle Food Centers, Inc. v. Board of Review

ANDREASEN, Justice.

The landlord and tenant protested an increase in their 1990 tax assessment as inequitable. The board of review affirmed the assessment. The landlord and tenant then sought judicial review. The district court found the assessment was not equitable when compared with the assessment of other like properties and accordingly reduced the assessment. Both parties appealed. We affirm the district court decision.

I. Background.

Eagle Food Centers, Inc. (Eagle) is a tenant at the Spring Village Shopping Center (Spring Village). Spring Village is owned by CleveTrust Realty Investors…