Supreme Court of Iowa June 17, 1992, 91-637 (MONTGOMERY WARD DEV. v. Bd. of Review)

488 N.W.2d 436 (1992) MONTGOMERY WARD DEVELOPMENT CORP., By AD VALOREM TAX, INC., Its Authorized Agent, Appellant, v. CEDAR RAPIDS BOARD OF REVIEW, Appellee. No. 91-637. Supreme Court of Iowa. Filed June 17, 1992. *437 Elizabeth L. Gracie and Mark R. Davis, O'Keefe, Ashenden, Lyons & Ward, Chicago, Ill., and Jeffrey A. Trannel of Hughes & Trannel, P.C., Dubuque, for appellant. James H.