Talbott v. City of Des Moines

The appellant, John S. Talbott, owns 265 acres of land within the corporate limits of Des Moines. Dwight Lewis is the chairman of the board of review in the city of Des Moines, and John MacVicar, Francette Miller, Pete Welsh, and Roscoe P. Bane are members of the board of review. As such chairman and members of the board of review, the persons named are the appellees.

On February 24, 1933, the assessor of Des Moines fixed the actual value of the appellant’s land, for assessment purposes, at $23,800. In due time, the appellant appeared before the local board of review and objected: First, that…