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IN THE COURT OF APPEALS OF IOWA No. 8-773 / 08-0020 Filed December 31, 2008 AG PARTNERS, LLC, A Limited Liability Company of the State of Iowa, and CARGILL, INC., Plaintiffs-Appellants, vs. BUENA VISTA COUNTY BOARD OF REVIEW, Defendant-Appellee. AG PARTNERS, LLC, A Limited Liability Company of the State of Iowa, and ALBERT CITY ELEVATORS, a Cooperative, Plaintiffs-Appellants, vs. BUENA VISTA COUNTY BOARD OF REVIEW, Defendant-Appellee. ________________________________________________________________ Appeal from the Iowa District Court for Buena Vista County, Joseph R. Straub, Judge.

Taxpayer appeals from the district court decision on the property tax valuation and assessment on property leased by taxpayer. AFFIRMED.

Christopher O'Donohoe of Elwood, O'Donohoe, Braun & White, New Hampton, for appellants. Bruce Green, Brett Ryan, and Frank Pechacek, Jr. of Willson & Pechacek, P.L.C., Council Bluffs, for appellee. Heard by Sackett, C.J., and Eisenhauer and Doyle, JJ.

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SACKETT, C.J. Appellant, AG Partners, L.L.C., appeals from the district court decision on appeal affirming the property tax valuation and assessment of property leased by appellant. It contends the court should have allowed more weight to its experts and less weight to appellee Buena Vista County Board of Review's [board] experts in determining the proper valuation of the properties. On de novo review, we affirm. See Iowa R. App. P. 6.4; Iowa Code

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