Johnson v. Board of Supervisors

The question presented is whether one or both of the plaintiffs are the owners of the homestead in question within the meaning of section 425.11 (2), Code, 1946 (section 6943.152, Code, 1939).

The case comes to us upon a ruling sustaining the Tax Commission’s motion to dismiss plaintiffs’ petition. Of course the effect of the motion was to admit the facts pleaded in the petition. We must, therefore, accept such facts as true.

The petition alleges that plaintiffs, husband and wife, have owned and occupied the described - real estate as their borne since May 3, 1926, and received homestead tax…