Bartlett & Co. Grain v. BOARD OF REVIEW, ETC.

I dissent because I am unable to agree with the conclusion reached by the majority or the process employed in reaching that conclusion.

Plaintiffs, owners of terminal grain elevators on the north side of Sioux City, Iowa, had attacked the assessor’s valuations on their properties for the years 1971 and 1972 as excessive and confiscatory. Following refusal of the Board of Review of the City of Sioux City to reduce the property tax assessment valuations plaintiffs appealed to the Woodbury District Court. After hearing the evidence the trial court reduced the assessed valuations placed upon…