Miller v. Board of Review

The plaintiff is now the owner by purchase of certain real estate in Sioux City, Iowa. In 1937, the property was assessed for taxation upon a valuation of $25,600. In October, 1937, plaintiff purchased the property for the sum of $12,000: In 1939, he petitioned the Board of Review for a revaluation of the property asserting five grounds therefor, to wit, “1. That said assessment is in excess of the actual value of said property. 2. That said assessment is excessive and inequitable. 3. That said assessment is excessive and out of proportion to other property in the same taxing district. 4.…