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JAMES BLACK DRY GOODS COMPANY v. BOARD OF REVIEW

No. 52371.

151 N.W.2d 534 (1967)

Appeal of JAMES BLACK DRY GOODS COMPANY, Appellee, v. BOARD OF REVIEW FOR the CITY OF WATERLOO, Appellant.

Supreme Court of Iowa.

Rehearing Denied August 31, 1967.

Attorney(s) appearing for the Case

Edward J. Gallagher, Jr., City Sol., and L. D. Lybbert, Asst. City Sol., Waterloo, for appellant.

George R. Johnson, of Johnson & Eastlund, Minneapolis, Minn., and Robert A. Young, Jr., of Beecher, Buckmaster, Beecher, Holmes & Lindeman, Waterloo, for appellee.

SNELL, Justice.

This is an appeal by the Board of Review for the City of Waterloo from the order and judgment of the district court reducing the assessed value of plaintiff-appellee's real property. The case involves the assessment made on January 1, 1963 and the assessment made on January 1, 1964. Both assessments were protested to the Board of Review and both were denied.

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