Board of Trustees v. County Board of Review

— -Washington County is a political subdivision of Iowa, organized as a county under the Constitution and statutes of the state. Highland Township, in Washington County, is located, according to the record, as the “second government township south from the northeast corner.”

In February, 1931, the assessor of Highland Township assessed, for taxation purposes, the property located in the township on the basis of 60% of the actual value thereof. Upon this basis, the local Board of Review adjusted and equalized the assessments in the township. Thereafter, as required by statute, the county Board…