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Mailing Address

PO Box 10486
Des Moines, IA 50306

Office Location

Hoover State Office Building
4th Floor
1305 E. Walnut
Des Moines, IA 50319
Phone: 515-725-0338

E-mail address: PAAB@iowa.gov

Disclaimer

All official filings, including a petition for appeal, motion, or brief must be mailed or hand-delivered to the Board’s Secretary. Notice: The PAAB will not accept e-mail or faxes.

PAAB Court Orders

Following a decision by PAAB, a party may appeal to the district court under the provisions of Iowa Code §§ 441.38, 441.38B, and 17A.19

Continue your search by clicking one of the links below to view a full-text PDF:

Pending Court Appeals

Walmart v. PAAB (CVCV047670) (Walmart, PAAB Docket No. 11-100-0841) - Commercial - Market Value Claim - Pending before Story County District Court.

Dallas County Board of Review v. PAAB (CVCV037885) (Westown Equity, LLC, PAAB Docket No. 11-25-0457) - Commercial - Market Value Claim - Pending before Dallas County District Court.

Appellate Court Decisions
Naumann v. PAAB (No. 09-0161) – Agricultural – Market Value Claim – Iowa Supreme Court affirmed PAAB’s order  (Naumann, PAAB Docket No. 07-01-0002 through 0014).  Read Adair County District Court Decision here: Naumann v. PAAB (CVCV005092).

Winslow v. PAAB (No. 11-0680) – Residential – Equalization appeal – Iowa Court of Appeals affirmed PAAB’s order (Winslow, PAAB Docket No. 07E-91-0885).  Read Warren County District Court Decision here: Winslow v. PAAB (CV31596).

Polk County Bd. of Review v. PAAB (No. 09-1310) – Residential to Agricultural – Classification claim – Iowa Court of Appeals affirmed PAAB’s order (Schlieman, PAAB Docket No. 07-77-0449).  Read Polk County District Court Decision here: Polk County Bd. of Review v. PAAB (CV7284).

Polk County Bd. of Review v. PAAB (No. 09-1542) – Residential to Agricultural – Classification claim – Iowa Court of Appeals affirmed PAAB’s order (Jungblut, PAAB Docket No. 07-77-0814).  Read Polk County District Court Decision here: Polk County Bd. of Review v. PAAB (CV7285).

District Court Decisions
Kohl’s v. PAAB (Law No. 104756) (Kohl’s v. Pottawattamie County Bd. of Review,- Commercial – Equity, Market Value, and Change in Value Claims – Pottawattamie County District Court affirmed PAAB's order (Kohl's, PAAB Docket No. 09-78-0733).

Pottawattamie County Bd. of Review v. PAAB (CVCV104902) – Commercial – Market Value and Change in Value Claims – Pottawattamie County District Court affirmed PAAB's order (MMTD, PAAB Docket No. 09-78-0759).

Lauterbach v. PAAB (CVCV117271) (Lauterbach, PAAB Docket No. 10-50-0085) – Commercial – Market Value and Change in Value Claims. Case was settled at requres of Board of Review and taxpayer.

Dallas County Board of Review v. PAAB (CVCV037189) - Commercial - Judicial Review Action filed as a result of Order on Motion for Summary Judgement - Dallas County District Court Dismissed judicial review action.

Warren County Board of Review v. PAAB (CV34047) - Residential to Agricultural - Classification claim - Warren County District Court dismissed judicial review action for lack of jurisdiction because Board of Review failed to timely serve notice of appeal (Folkestad, PAAB Docket No. 11-19-0119).

Hy-Vee v. PAAB (CV8576) – Commercial – Market Value Claim – Polk County District Court dismissed appeal for lack of jurisdiction (Hy-Vee, PAAB Docket No. 09-11-0102).

Dubuque County Board of Review v. PAAB (CVCV099355) – Residential to Agricultural – Misclassification Claim – Dubuque County District Court affirmed PAAB’s order (Mescher, PAAB Docket No. 09-31-0703).

4800 Asbury Road v. PAAB (CVCV099198) – Commercial – Market Value Claims – Dubuque County District Court affirmed PAAB’s order (Hy-Vee, PAAB Docket No. 09-104-0099).

City of Ames v. PAAB (CVCV046092)– Commercial – Market Value Claim – Story County District Court affirmed PAAB’s order (K-Mart, PAAB Docket No. 09-100-0248).

Kohl’s v. PAAB (CVCV101102) – Commercial – Equity, Market Value, and Change in Value Claims – Pottawattamie County District Court affirmed PAAB’s order (Kohl’s v. Pottawattamie County Bd. of Review, PAAB Docket No. 08-78-0551).

King of Trails v. PAAB (CVCV140787)– Commercial – Change in Value – Woodbury County District Court affirmed PAAB’s order (King of Trails, PAAB Docket No. 08-107-0099).

Polk County Bd. of Review v. PAAB (CVCV7724) – Commercial – Market Value Claim – Polk County District Court affirmed PAAB’s order (Terrace Hills, PAAB Docket No. 07-77-0331).

Kohl’s v. PAAB (No. 113398) – Commercial – Equity and Market Value Claims – Case was settled at request of the Board of Review and taxpayer (Kohl’s v. Scott County Bd. of Review, PAAB Docket No. 07-103-0765).

Temica v. PAAB (CVCV23845)– Commercial – Equalization appeal – Cass County District Court affirmed PAAB’s order (Temica, PAAB Docket No. 07E-15-0889).

Schuchert v. PAAB – Commercial – Equalization appeal – Appeal withdrawn from Dickinson County District Court (Schuchert, PAAB Docket No. 07E-30-0953).

Dallas County Bd. of Review v. PAAB (CVCV34880) – Residential – Equity Claim – Dallas County District Court affirmed PAAB’s order (Wenell, PAAB Docket No. 07-25-0758).

Kueven v. PAAB – Residential – Appeal withdrawn from Polk County District Court (Knueven, PAAB Docket No. 07-77-0297).

Jennings v. PAAB - Residential – Equity and Market Value Claims – Appeals were withdrawn from Dickinson County District Court (Jennings, PAAB Docket No. 07-30-0205; PAAB Docket No. 07-30-0206).

Plymouth County Bd. of Review v. PAAB (CVCV032018) – Agricultural Dwelling – Equity and Market Value Claims – Plymouth County District Court reversed PAAB’s order (Hamman, PAAB Remanded Order Docket No. 07-75-0055) and remanded.  Read PAAB’s 2nd Remanded Order here: 2nd Remanded Order.

Plymouth County Bd. of Review v. PAAB (CVCV31439) – Agricultural Dwelling – Equity and Market Value Claims – Plymouth County District Court remanded case to PAAB for additional findings of fact and conclusions of law (Hamman, PAAB Docket No. 07-75-0055).  Read PAAB’s Remanded Order here: Remanded Order.

Dubuque County Bd. of Review v. PAAB (CVCV096831) – Residential Property – Equity & Market Value Claims – Dubuque County District Court remanded case to PAAB for additional findings of fact and conclusions of law (Sufi, PAAB Docket No. 07-31-0021).  Read PAAB’s Remanded Order here: Remanded Order.