Orr v. State Board of Equalization
Idaho Supreme Court
PETITION of Samuel Orr for a writ of certiorari. A taxpayer has the right to prosecute this 'action. (Maxwell v. Board, 53 Cal. 389; Collins v. Davis, 57 Iowa, 256, 10. N. W. 643.) The remedy by certiorari is the proper one to set aside the action of the board of equalization where it is void for want of jurisdiction. (Rey.
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PETITION of Samuel Orr for a writ of certiorari. A taxpayer has the right to prosecute this 'action. (Maxwell v. Board, 53 Cal. 389; Collins v. Davis, 57 Iowa, 256, 10. N. W. 643.) The remedy by certiorari is the proper one to set aside the action of the board of equalization where it is void for want of jurisdiction. (Rey. Stats., sec. 4962 et seq.; People v. Goldtree, 44 Cal. 323-325; Mayor etc. v. Davenport, 92 N. Y., 604; Boyce v. Jenney, 50 Iowa, 676; Cooley on Taxation, 758,. 759.) The power of the state board .is limited to an equalization of values as between counties, and must be…
1Opinion of the CourtMorgan, J.
This is the petition of Sample Orr, who is a citizen and taxpayer of Bingham county, and beneficially interested in the matter set forth in the petition. He alleges that the persons above named constitute the state board of equalization, and charges on information and belief that the said board, on the eighteenth day of September, 1891, and on subsequent days, having under consideration the value of real and personal property among the several counties and towns of the state of Idaho, the same being a judicial matter, and the said board exercising judicial functions in that behalf, without…
2Cases cited3 opinions
- Porter v. Rockford, Rock Island & St. Louis RailroadIllinois Supreme Court · 1875
- Mayor, Etc., of City of N.Y. v. . DavenportNew York Court of Appeals · 1883
- People v. GoldtreeCalifornia Supreme Court · 1872
3Cited by38 opinions
- Hacker v. HoweNebraska Supreme Court · 1904
- State Tax Commission v. Bailey & HowardSupreme Court of Alabama · 1912
- Miller v. Jackson TownshipIndiana Supreme Court · 1912
- In Re Assessment of Kansas City Southern Ry. Co.Supreme Court of Oklahoma · 1934
- Union Pacific Railroad v. Board of Tax AppealsIdaho Supreme Court · 1982
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