State Ex Rel. Iowa State Board of Assessment & Review v. Local Board of Review

— For tbeir own convenience in facilitating the listing of property for taxation in the city of Des Moines, the local taxing officials divided the city into zones or so-called taxing districts. The land values in such various zones or districts were appraised separately from the improvements thereon. Measurements of the cubical contents of the improvements or buildings thereon were made and classified according to type. There was no appraisal of individual residences or; business structures as separate items, but all structures were valued according to certain unit costs based upon…