Legal Opinion
Cook v. Hannah
Supreme Court of Iowa
Decided April 8, 1941No. 45401PublishedCited by 31 opinions
1Opinion of the CourtGarfield, J.
The taxes for which refunds are sought were paid by plaintiff-appellee’s assignors for the years 1934, 1935, and 1936. These taxes were excessive because of .the failure of the county auditor of Crawford county, in computing the tax rate, to deduct from the total budget requirements the tax io be derived from moneys and credits in compliance with section 7164, Code, 1935. See Hewitt & Sons v. Keller, 223 Iowa 1372, 275 N. W. 94. In 1934, section 7164 was amended to read as follows:
‘ ‘ Computation of rate. When the valuations for the several taxing districts shall have been adjusted by the…
2Cases cited20 opinions
- McAunich v. Mississippi & Missouri RailroadSupreme Court of Iowa · 1866
- State ex rel. West v. City of Des MoinesSupreme Court of Iowa · 1896
- Cedar Rapids Water Co. v. City of Cedar RapidsSupreme Court of Iowa · 1902
- Iowa Railroad Land v. SoperSupreme Court of Iowa · 1874
- Hubbell v. HigginsSupreme Court of Iowa · 1910
15 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Graham v. WorthingtonSupreme Court of Iowa · 1966
- Green v. City of Mt. PleasantSupreme Court of Iowa · 1964
- Dickinson v. PorterSupreme Court of Iowa · 1948
- Lee Enterprises, Inc v. Iowa State Tax CommissionSupreme Court of Iowa · 1968
- Danner v. HassSupreme Court of Iowa · 1965
26 more not listed; retrieve them via the Exa API.