REES, Justice.
This property tax appeal involves valuation of plaintiff's terminal grain elevator at Avon Lake for property tax purposes for the tax year 1971. After evidentiary trial the trial court held the valuation placed on the property as of January 1, 1971, by the assessor was correct and should be approved. We reverse.
The plaintiff filed its petition on June 29, 1971, and asserted therein the Polk County assessor had placed an assessed value on the...
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