BROWN, J.
The appellant submits that both the assessor and the board of review failed to make an apportionment between taxable and exempt values in the manner prescribed by sec. 70.11 (8), Stats., resulting in a gross overassessment.
"The courts do not have jurisdiction to disturb the findings of a board of review except where the board acts in bad faith or exceeds its jurisdiction. State ex rel. Pierce v. Jodon (1924), 182 Wis. 645, 197 N. W. 189....
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