Simmons Warehouse Co. v. Board of Review

The Simmons Warehouse Company, the owner of certain real estate located in Sioux City, Iowa, before the adjournment of the Board of Review for the year 1939, filed written objections to the assessment against its property for the year 1939. The Board of Review for the City of Sioux City refused to reduce the assessment against the property described in the objections, and the Simmons Company appealed to the district court of Woodbury county, where after a hearing the value of the property was reduced from $165,000 to $115,000. The Board of Review of Sioux City being dissatisfied has appealed…