Legal Opinion
Union Pac. R. v. Board of Commissioners
Court of Appeals for the Tenth Circuit
Decided October 17, 1929No. Nos. 96, 97, 123PublishedCited by 11 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
These are actions at law under section 7447, C. L. Colo. 1921, which authorizes the recovery from a county, after payment, of- any tax or portion thereof found to be erroneous or illegal.
Jurisdiction of the federal court is invoked in each ease on the ground of diversity of citizenship and on the claim that certain orders of the State Board of Equalization, increasing the assessment of the property of plaintiffs, amounted to- a deprivation of property without due process of law, contrary to the Fourteenth Amendment to the Constitution of the United States.
The…
2Cases cited2 opinions
- People ex rel. Colorado Tax Commission v. PitcherSupreme Court of Colorado · 1914
- People v. PitcherSupreme Court of Colorado · 1916
3Cited by11 opinions
- Lamm v. BarberSupreme Court of Colorado · 1977
- Bd. of Sup'rs of Linn Cty. v. Dept. of RevenueSupreme Court of Iowa · 1978
- BQP Industries, Inc. v. State Board of EqualizationColorado Court of Appeals · 1984
- Baker v. Atchison, T. & S. F. RY. CoCourt of Appeals for the Tenth Circuit · 1939
- Gates Rubber Co. v. State Board of EqualizationSupreme Court of Colorado · 1989
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