Juhl v. Greene County Board of Review

REES, Justice.

This is an appeal from the district court’s decree setting the value for tax purposes of plaintiff’s elevator property located in Dana, Iowa. This particular property had been previously valued by the assessor as having a 100 percent actual value of $74,704. In the year in which this case arose, the assessor and Board of Review of Greene County set a 100 percent actual value of $65,094 for the elevator property. On an appeal by the plaintiff-taxpayer, the district court heard evidence and then set the 100 percent actual value at $46,500. The taxpayer appeals from this judgment…