226 N.W. 41 MARTIN NELSON, Appellee, v. CITY OF SIOUX CITY, Appellant. No. 39647.Supreme Court of Iowa. June 24, 1929. MUNICIPAL CORPORATIONS: Special Assessments — Excessive 1 Assessment — Non-estoppel. A property owner is not estopped to assert that his property has been assessed in excess of 25 per cent of its value because he […]