Massachusetts Mutual Life Insurance v. City of Fort Dodge

The litigation that has occasioned this appeal is by reason of the claimed excessive property-tax assessment for the year 1941 of thirteen commercial properties in Fort Dodge, Iowa, owned by the plaintiff company. Upon appeal to the district court from the original valuation assessment made by the assessor, and approved by the board of review with a slight modification as to one property, that court entered a decree reducing the valuation of three of the properties owned by the plaintiff and denied relief as to the other ten properties. The plaintiff has appealed from the decree entered.

The…