155 Iowa 536 | Iowa | 1912
A taxpayer with whom four members of the board of supervisors of Woodbury county joined, filed with the local board of review of Sioux City objections in writ
I. Section 1313 of the Code Supplement, after providing for complaint by the owner of property aggrieved by the action of the assessor is assessing his property to the board of review and an appeal from its ruling to the district court, reads:
Any officer of a county, city, town, township or school district interested, or a taxpayer thereof, may in like manner make complaint before said board of review in respect to the assessment of any property in the township, city or town and an appeal from the action of the board of review in fixing the amount of assessment on any property concerning which such complaint is made may be taken by any of such aforementioned officers. Such appeal is in. addition to the appeal allowed to the person whose property is assessed and shall be taken in the name of the county, city, town, township, or school district interested and tried in the same manner, except that the notice of appeal shall also be served upon the owner of the property concerning which the complaint is- made and affected thereby, or person required to return said property for assessment. Upon trial of any appeal from this action of the board of review fixing the amount of assessment upon any property
II. The objections presented to the local board of review were in words following:
That the assessor of said city of Sioux City, Iowa, .in making the assessment against said Farmers’ Loan & Trust Company for the year 1908, has deducted from the value of the capital stock of said corporation a certain sum or sums for real estate owned by said company not the sum or sums required to be deducted by the statute, but other and larger sums; that he has also deducted from said value of said shares of stock large sums which said company claims to have invested in United States government bonds in stock of other corporations and has deducted from the value of said shares of stock other sums fori other property owned by said trust company; that no deductions are permitted by the statute for said matters, and that because of said deduction said assessment as made by said assessor is not the true and actual value of said shares of stock in said Farmers’ Loan & Trust Company, and is not such an
Though both parties construe the order as denying suich application, we have 'discovered nothing in the record so indicating. To avoid >any confusion in the premises, appellant will be permitted to renew such application in the district court where the right accorded by statute undoubtedly will be respected. — Affirmed.