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JUHL v. GREENE COUNTY BOARD OF REVIEW

No. 54284.

188 N.W.2d 351 (1971)

Eldon JUHL, Appellant, v. GREENE COUNTY BOARD OF REVIEW, Appellee.

Supreme Court of Iowa.

June 17, 1971.

Attorney(s) appearing for the Case

L. F. Wilcox of Cudahy & Wilcox, Jefferson, for appellant.

R. K. Richardson, Jefferson, County Atty., for appellee.

REES, Justice.

This is an appeal from the district court's decree setting the value for tax purposes of plaintiff's elevator property located in Dana, Iowa. This particular property had been previously valued by the assessor as having a 100 percent actual value of $74,704. In the year in which this case arose, the assessor and Board of Review of Greene County set a 100 percent actual value of $65,094 for the elevator property. On an appeal by the plaintiff-taxpayer...

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