State ex rel. Kappa Sigma Building Ass'n v. Bareis

The value of relator’s real estate was fixed at $60,000. When the matter was before the board of review, the taxpayer appeared and complained *236of the assessment. He was permitted to offer evidence as to the value of the property for purposes of taxation, the result of which was a showing that the value of the property did not exceed $46,000. No evidence tending to sustain the assessor’s valuation was offered. At the conclusion of this hearing, the city attorney, who was present in his official capacity, made the following statement: “We havé nothing to offer. We have nothing further.” During…