Wagner v. Board of Review of Glenwood

-In January 1941, the assessor of Glenwood assessed a certain lot at $1,500 and a building under construction at $7,500. The building was then 55 per cent completed. This assessment was reduced by the Board of Review to $1,200 on the lot and $6,800 on the building. Appellee’s predecessor in interest appealed, on the grounds that the assessment was too high, disproportionate, and not in equality with like property in the city. No evidence was offered except that of the architect who had charge of the construction. He set the figure of 55 per cent completion above mentioned. The other facts are…