Woodbine Savings Bank v. Tyler
Supreme Court of Iowa
Appeal from Harrison District Oourt. — J. B. Rockafellow, Judge. The action is one by plaintiff against defendant to have certain alleged taxes declared null and void, and to have a tax certificate of purchase, a tax sale, and the sale of lands based upon said taxes, canceled, on the ground that there was no valid listing, assessment or levy of said taxes, because the assessor who attempted to list the property liable for taxes failed to attach his oath to the assessment…
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Appeal from Harrison District Oourt. — J. B. Rockafellow, Judge. The action is one by plaintiff against defendant to have certain alleged taxes declared null and void, and to have a tax certificate of purchase, a tax sale, and the sale of lands based upon said taxes, canceled, on the ground that there was no valid listing, assessment or levy of said taxes, because the assessor who attempted to list the property liable for taxes failed to attach his oath to the assessment rolls, as required by Code Section 1365.
1Opinion of the CourtSalinger, J.
I. Taxation : levy and as- . sessment: void assessment: review by equity court. I. We agree with appellant that the foreclosure suit through which appellee has title was in such condition as to parties joined and issues made as that the decree of foreclosure does not preclude the appellants from contending that the tax in controversy was a valid one, and we proceed to determine that question, unaffected by said foreclosure decree.
2. Taxation : levy and assessment : assessment rolls: failure to authenticate. In Warfield-Pratt-Howell Co. v. Averill Groc. Co., 119 Iowa 75, there was an attempt…
2Cases cited28 opinions
- State Board of Tax Commissioners v. HollidayIndiana Supreme Court · 1898
- Macklot v. City of DavenportSupreme Court of Iowa · 1864
- Eldridge v. KuehlSupreme Court of Iowa · 1869
- Chicago, Milwaukee & St. Paul Railway Co. v. PhillipsSupreme Court of Iowa · 1900
- Eaton v. BennettNorth Dakota Supreme Court · 1901
23 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Fidelity Investment Co. v. WhiteSupreme Court of Iowa · 1929
- Hannan v. First Nat. BankCourt of Appeals for the Eighth Circuit · 1920
- City of Dubuque Bridge Commission v. Board of Review of DubuqueSupreme Court of Iowa · 1942
- Sears, Roebuck & Co. v. RoddewigDistrict Court, S.D. Iowa · 1938
- Cedar Rapids Hotel Co. v. StirmSupreme Court of Iowa · 1936
8 more not listed; retrieve them via the Exa API.