Supreme Court of Iowa November 15, 1912 (Reiniger v. Board of Review)

Deemer, J.

— The city assessor valued plaintiff’s real estate for assessment at $3,200, and the hoard of review upon due notice raised the assessment from $3,200 to $5,000. Plaintiff appealed to the district court and upon •a hearing there the assessment was reduced to the sum of $4,200, and the hoard of review appeals. The property consists of two lots in what is known as block 47 in Kelly & Co.