Sioux City Bridge Co. v. Board of Review
Supreme Court of Iowa
Appeal from Woodbury District Court.- — -George Jepson, Judge. The assessor fixed the actual value of plaintiff’s bridge, or that part of it assessable in Iowa and in the taxing district of Sioux City, at $360,000, and the assessable value at $90,000. The valuation so fixed was as of date of January 1, 1919. The assessment so fixed was confirmed by the board of review.
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Appeal from Woodbury District Court.- — -George Jepson, Judge. The assessor fixed the actual value of plaintiff’s bridge, or that part of it assessable in Iowa and in the taxing district of Sioux City, at $360,000, and the assessable value at $90,000. The valuation so fixed was as of date of January 1, 1919. The assessment so fixed was confirmed by the board of review. On appeal to the district court from the action of the board of review, the trial court, on September 28, 1920, reduced the actual valuation to $330,000 and the taxable value to $82,500, for the years 1919 and 1920. Plaintiff…
1Opinion of the CourtPreston, J.
The objections made by appellant before the board of review, which were incorporated in tbe petition in tbe district court on appeal, were: First, that the property of tbe bridge company had been valued at an excessive amount; and second, that the valuation placed upon the property was and is inequitable, and not in proportion to tbe values placed upon real estate and other property in the taxing district. There appears also to be some controversy as to what part of the bridge is assessable in Iowa and what part in Nebraska. Appellant contends that the part taxable in Iowa is 26 per cent, and…
2Cases cited6 opinions
- Frost v. Board of ReviewSupreme Court of Iowa · 1901
- First National Bank of Estherville v. City CouncilSupreme Court of Iowa · 1907
- Iowa Central Railway Co. v. Board of ReviewSupreme Court of Iowa · 1916
- People ex rel. Little v. St. Louis Electric Bridge Co.Illinois Supreme Court · 1919
- Benson v. Town of LeClaireSupreme Court of Iowa · 1919
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- In Re Assessment of Kansas City Southern Ry. Co.Supreme Court of Oklahoma · 1934
- Butler v. City of Des MoinesSupreme Court of Iowa · 1935
- Clark v. Lucas County Board of ReviewSupreme Court of Iowa · 1950
- Dubuque-Wisconsin Bridge Co. v. Board of Review of DubuqueSupreme Court of Iowa · 1946
- Daniels v. Board of Review of Monona CountySupreme Court of Iowa · 1952
9 more not listed; retrieve them via the Exa API.