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R.R.S. INV. v. CITY OF DAVENPORT

No. 03-376.

679 N.W.2d 685 (2004)

R.R.S. INVESTMENTS, Plaintiff-Appellant, v. CITY OF DAVENPORT BOARD OF REVIEW, Defendant-Appellee.

Court of Appeals of Iowa.

February 27, 2004.

Attorney(s) appearing for the Case

Steven E. Balk of McGhee, Bolling, Whitemore, Olson & Pepping, Ltd., Silvis, Illinois, for appellant.

John R. Martin, Davenport, for appellee.

Heard by SACKETT, C.J., and VAITHESWARAN and EISENHAUER, JJ.

SACKETT, C.J.

Plaintiff-appellant R.R.S. Investments, Inc. appeals the summary judgment of the district court in favor of defendant-appellee City of Davenport Board of Review (Board) affirming the Board's denial of plaintiff's tax assessment appeal. On appeal plaintiff claims the district court erred in granting summary judgment to the Board on the basis that plaintiff had failed to exhaust all of its administrative remedies prior to appeal. We affirm.

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