Trustees of Clinton Lodge No. 152 v. Rock County

The defendants contend that the plaintiff cannot maintain this action because it does not appear that within twenty days after its commencement the plaintiff paid, or caused to be paid, to the taxing officers the amount of taxes, interest, and charges as a condition of maintaining the action.

The plaintiff seeks to maintain the action upon the sole ground that the property in question was exempt from taxa*170tion. It has been held that under such circumstances the taxing officers were without jurisdiction, and compliance with the section was not required. Chicago & N. W. R. Co. v. Arnold (1902),…