Supreme Court of Iowa June 20, 1939, No. 44594. (Crary v. Board of Review)

Oliver, J.

This controversy concerns the 1937 tax assessment upon three improved lots in Boone, Iowa, occupied by a two-story brick building, 75x100 feet, built in 1910 or 1912, and known as Crowe Garage. The garage and a grocery store occupy the first floor, the second floor being used for storage space and in addition containing a modern five-room apartment.