State Ex Rel. Beloit Iron Works v. City of Beloit

A writ of certiorari was issued out of the circuit court for Rock county to review an assessment on a taxpayer’s personal property, which assessment was confirmed by the local board of review. The circuit court sustained the assessment. The law covering assessments is found in secs. 70.34 and 70.35, Stats. The statute covering the action of the board of review, sec. 70.47, provides in sub. (2) that there shall be an opportunity to challenge the assessment as made by the assessor, and from the evidence before it the board shall determine whether the assessor’s valuation is correct: If too high…