A three-judge panel of the Iowa Court of Appeals has upheld the nearly $8.4 property tax assessment of the Kohl's department store at 6515 Mills Civic Parkway in West Des Moines. Kohl's Department Stores Inc. had challenged its assessment from January 2013, which was a nearly $1 million increase from the previous two years. The 2013 assessment was for 100 percent of value, but that also was the first year when owners of commercial property would have paid taxes based on 95 percent of the value as the result of sweeping changes in Iowa property tax law. The rollback is now fixed at 90 percent of value. The appellate judges upheld rulings from the Dallas County Board of Review and district court judge. Read the opinion here.