Bartlett & Co. Grain v. BOARD OF REVIEW, ETC.

UHLENHOPP, Justice.

These six consolidated property tax appeals involve valuations for 1971 and 1972 of three terminal grain elevators in Sioux City, Iowa. Ordinarily land and buildings are valued as a unit, Maytag Co. v. Partridge, 210 N.W.2d 584 (Iowa), but due to the particular circumstances of these cases the value of the land itself is not. involved. The appeals concern only the values of the elevators themselves, and our holding relates only to the elevators. The elevators have rail and truck but not barge service; they are thus called inland elevators.

I. The applicable legal principles…