In Re Robinson

SICKÉL, J.

Parke D. Robinson, Douglas Rees, et al., are the owners of Lot 1 and part of Lot 2, Block 15, Second Railway Addition to Huron, Beadle County. The above property was assessed for the year 1949 as follows: Structure, $60,000, real estate $14,715; total $74,715. The owners petitioned for a reduction in the valuation of the structures, but the petition was denied and appeal was taken to the circuit court. The cause was tried de novo. Findings and judgment were entered reducing the assessed valuation of the structures to $57,000. The city of Huron and the county of Beadle then appealed…