Hiller v. Unitt

Action to enjoin the collection of that portion of a tax represented by an increase of plaintiff’s assessment upon the ground that the order for the increase was made after the expiration of 20 days, which is the statutory limit upon the session of the county board of equalization. The district court sustained the demurrer to the petition and dismissed the action, and plaintiff appeals.

The petition alleges that the county board of equalization met as required by law on June 10, 1924, its meeting days being June 10, 11, 12, 13, adjourning to June 16, 17, 18, 19, 20, adjourning to June 23, 24,…