State Ex Rel. First & Lumbermen's National Bank of Chippewa Falls v. Board of Review

The business disturbances affecting the use of real estate for the past several years have resulted in reducing earnings from that class of property and have brought a serious difficulty of adjustment of values to existing conditions. The attending problems, in so far as governmental control is concerned, are primarily legislative in nature. Assessments for tax purposes must be arrived at through the processes created by the legislature. Under the accepted method the assessor’s valuation for the purposes of taxation is prima facie correct, and that valuation will not be changed or set aside…