State ex rel. Kappa Sigma Building Ass'n v. Bareis

The 1935 assessment of the land owned by the Kappa Sigma Building Association was $26,200, and that of the building was $33,800. The assessment in 1936 was the same. The taxpayer having indicated a desire to be heard before the board, of review upon his contention that the assessment was excessive was notified by telephone that the board of review, which was then in session, would consider the matter on October 2, 1936. On that occasion the taxpayer offered the evidence of Paul Stark and A. J. Bieber-stein, the latter merely detailing the rental 'income. Mr. Stark’s testimony was to the…