Daniels v. Board of Review of Monona County

Ten appeals from the 1949 tax assessments in Monona County resulted in the County Board of Review confirming the assessments of the assessor in each case. The taxpayers appealed to the district court and the ten separate appeals were consolidated for trial. The district court reduced the assessments in nine cases and the Board of Review appeals in those eases; the taxpayers in those cases cross-appeal asserting some legal defenses but in the main claiming the reductions were insufficient. In the remaining ease the appeal is by the taxpayer.

The record shows that in the year 1948 the board of…