Bartlett & Co. Grain v. BOARD OF REVIEW, ETC.

253 N.W.2d 86 (1977)

BARTLETT & COMPANY GRAIN, Appellant,

v.

BOARD OF REVIEW OF the CITY OF SIOUX CITY, Iowa, Appellee.

FARMERS UNION GRAIN TERMINAL ASSOCIATION, Appellant,

v.

BOARD OF REVIEW OF the CITY OF SIOUX CITY, Iowa, Appellee.

TERMINAL GRAIN CORPORATION, Appellant,

v.

BOARD OF REVIEW OF the CITY OF SIOUX CITY, Iowa, Appellee.

No. 2-56667.

Supreme Court of Iowa.

April 20, 1977.

Shull, Marshall & Marks by Charles R. Wolle, Sioux City, for appellants.

Birmingham, Seff & Baron, Sioux City, for appellee.

Considered en banc.

UHLENHOPP, Justice.

These six consolidated property tax appeals involve valuations…