Perkins v. City of Burlington
Supreme Court of Iowa
Appeal from Des Moines District Court. — Hof. Charles H. Phelps, Judge. The plaintiff is the owner of eighteen acres of land within the corporate limits of the city of Burlington. In the year 1886 the city authorities assessed said land for taxation, and levied taxes thereon for city purposes. The plaintiff brought this action in equity, to enjoin the city and its treasurer from the collection of said taxes, upon the ground that said land was not subject to city taxes.
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Appeal from Des Moines District Court. — Hof. Charles H. Phelps, Judge. The plaintiff is the owner of eighteen acres of land within the corporate limits of the city of Burlington. In the year 1886 the city authorities assessed said land for taxation, and levied taxes thereon for city purposes. The plaintiff brought this action in equity, to enjoin the city and its treasurer from the collection of said taxes, upon the ground that said land was not subject to city taxes. The cause was submitted to the court upon an agreed statement of facts, and there was a decree dismissing the petition.…
1Opinion of the CourtRothrock, J.
1. TaxationRindsmacity limits. I. The land upon which the taxes were levied constitutes the plaintiff’s homestead, and it Hes within the boundaries of the city, as defined by an act of the general assembly 0f tMs state, approved February 14, 1851. No city taxes were levied upon the land until the year 1886. The location and purposes for which the premises have been used are set forth in the agreed statement of facts, as follows: “ The aforesaid tract of land is not, and has never been, divided into lots, nor intersected by streets or alleys, but has been used and occupied in one entire tract…
2Cases cited2 opinions
- Fulton v. City of DavenportSupreme Court of Iowa · 1864
- Brooks v. Polk CountySupreme Court of Iowa · 1879
3Cited by3 opinions
- Farwell v. Des Moines Brick Manufacturing Co.Supreme Court of Iowa · 1896
- McKinney v. McClureSupreme Court of Iowa · 1928
- Independent School District v. JonesSupreme Court of Iowa · 1909