Legal Opinion

Iowa Central Railway Co. v. Board of Review

Supreme Court of Iowa

Decided May 5, 1916PublishedCited by 12 opinions

Appeal from Louisa District Court, — W. S. Withrow, Judge. In 1911, appellant was the owner of a certain bridge across the Mississippi Eiver, extending from a point in Eliot Township, Lonisa County, Iowa, to a point in the city of Keithsburg, Illinois. A portion of this bridge, being within the' limits of the above named township, is taxable in Iowa, under the statute.

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Appeal from Louisa District Court, — W. S. Withrow, Judge. In 1911, appellant was the owner of a certain bridge across the Mississippi Eiver, extending from a point in Eliot Township, Lonisa County, Iowa, to a point in the city of Keithsburg, Illinois. A portion of this bridge, being within the' limits of the above named township, is taxable in Iowa, under the statute. The assessor for Eliot Township fixed the value of that portion of the bridge taxable in Iowa at $800,000. The railway company appeared before the board of review of Eliot Township and objected to the valuation fixed by the…

1Opinion of the CourtPreston, J.

No complaint is made by appellant of the finding of the court as to the true value of that portion of the bridge located in Iowa. Defendants have not appealed therefrom, and no question is raised as to the correctness of that finding, and the record does not contain all the evidence upon that point.

*1331. Taxation: equalization of assessments: under-valued but inequitable assessments. At the trial in the district court, the appellant offered evidence for the purpose of establishing the basis upon which other property in Eliot Township and in Louisa County generally was assessed. This evidence…

2Cases cited3 opinions

  1. Burnham v. BarberSupreme Court of Iowa · 1886
  2. Barz v. Board of EqualizationSupreme Court of Iowa · 1907
  3. Reiniger v. Board of ReviewSupreme Court of Iowa · 1912

3Cited by12 opinions

  1. In Re the Appeals of Kents 2124 Atlantic Ave., Inc.Supreme Court of New Jersey · 1961
  2. Maxwell v. ShiversSupreme Court of Iowa · 1965
  3. Hawkeye Portland Cement Co. v. Board of ReviewSupreme Court of Iowa · 1928
  4. Talbott v. City of Des MoinesSupreme Court of Iowa · 1934
  5. Sioux City Bridge Co. v. Board of ReviewSupreme Court of Iowa · 1921

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