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CLARK v. LUCAS COUNTY BOARD OF REVIEW

No. 47693.

44 N.W.2d 748 (1950)

CLARK et al. v. LUCAS COUNTY BOARD OF REVIEW et al.

Supreme Court of Iowa.

Rehearing Denied January 12, 1951.

Attorney(s) appearing for the Case

A. V. Hass, of Chariton, for appellants.

Hoegh & Meyer, of Chariton, for appellee.

BLISS, Justice.

Plaintiffs owned the Hotel Charitone building and ground in Chariton, Iowa, on January 1, 1949, as of which date, the Lucas County assessor fixed the 100%, or actual, value of the building at $48,310, and of the ground at $9,100, and the 60%, or assessed value, of each, respectively, at $28,986 and $5,460, or a total assessed value of $34,446. Plaintiffs filed a written petition to the board of review alleging that the assessment was "illegal, excessive...

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