Appellants shall recover of petitioner-respondent $50 costs and disbursements of this appeal.
Petitioner failed to show that the property in question was overassessed for the tax years in suit. There is, therefore, no basis for judicial interference with the assessments. The reasonably estimated figures of net potential income by the city's expert show an average return of 8.8% on the assessed value of the combined land and building. In order to show an overvaluation...
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