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UNION COUNTY BOARD OF REVIEW v. HOTEL INVEST. CO.

No. 49496.

92 N.W.2d 397 (1958)

UNION COUNTY BOARD OF REVIEW, Appellant, v. HOTEL INVESTMENT COMPANY, a Corporation, Appellee.

Supreme Court of Iowa.

October 14, 1958.

Attorney(s) appearing for the Case

Arnold O. Kenyon, Creston, for appellant.

James B. Harsh, Creston, for appellee.

THOMPSON, Justice.

On April 12, 1957, the county assessor of Union County notified the Hotel Investment Company, the owner of real estate in the City of Creston known as the Iowana Hotel, that its property was assessed at a value of $49,800. In May of 1957 the Union County Board of Review, the appellee in the lower court but the appellant here, fixed the assessed value at $64,750 and duly notified the owner. Appeal was taken to the lower court and after trial the...

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