State Ex Rel. Goldsmith Building Co. v. Bolan

The only witnesses who testified as to the value of the property were Mr. Ehrbach, the assessor, and Edward Bielefeld, one of the members of the research and appraisal division of the tax commissioner’s office. The former placed a value of $212,000 upon the property; the latter arrived at a value of $175,000. The relator makes a vigorous attack upon the testimony of these witnesses, contending in the case of that of Mr. Ehrbach, that his testimony is not consistent with determinations earlier made by him, and with respect to that of both, that their conclusion is not based upon a proper study…