Clark v. Lucas County Board of Review

Plaintiffs owned the Hotel Charitone building and ground in Chariton, Iowa, on January 1, 1949, as of which date the Lucas County assessor fixed the one hundred per cent, or actual, value of the building at $48,310, and of the ground at $9100, and the sixty per cent, or assessed value, of each, respectively, at $28,986 and $5460, or a total assessed value of $34,446. Plaintiffs filed a written petition to the board of review alleging that the assessment was “illegal, excessive, discriminatory, erroneous, inequitable and confiscatory”, and asked that it be reduced to $22,000 “or such other…