Crawford v. Polk County
Supreme Court of Iowa
'Appeal from Polio District Court. — Hon. T. P. Stevenson, Judge. Tiie petition alleged that plaintiffs were owners of tliree 80-acre tracts of land, situated within the corporate limits of Des Moines, and properly assessable at $23,600; that the acting assessor, with the purpose of discriminating against nonresidents, arbitrarily assessed said land at the valuation of $37,800; that they had no notice of this in time to appear before the board of equalization ; that they…
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'Appeal from Polio District Court. — Hon. T. P. Stevenson, Judge. Tiie petition alleged that plaintiffs were owners of tliree 80-acre tracts of land, situated within the corporate limits of Des Moines, and properly assessable at $23,600; that the acting assessor, with the purpose of discriminating against nonresidents, arbitrarily assessed said land at the valuation of $37,800; that they had no notice of this in time to appear before the board of equalization ; that they tendered to the county treasurer payment of all taxes, based on a fair assessment, and are ready to pay any amount fixed by…
1Opinion of the CourtLadd, J.
The statute has provided a tribunal for the correction of assessments, regardless of the circumstances out; of which the errors arise, and for this purpose it is quite1 immaterial whether these result from mistake in computa-; tion or of judgment or of some irregularity or from willful wrong. This clearly appears from its wording: “Any person who may feel himself aggrieved at anything in the assessment of his property, may appear before said board of equalization in person, or by agent, at the time and place mentioned in the preceding section, and have the same corrected in such manner as to…
2Cases cited13 opinions
- Merrill v. HumphreyMichigan Supreme Court · 1871
- Buttenuth v. St. Louis Bridge Co.Illinois Supreme Court · 1888
- Nugent v. BatesSupreme Court of Iowa · 1879
- Walsh v. KingMichigan Supreme Court · 1889
- Harris v. Fremont CountySupreme Court of Iowa · 1884
8 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Los Angeles Gas & Electric Co. v. County of Los AngelesCalifornia Supreme Court · 1912
- Galusha v. WendtSupreme Court of Iowa · 1901
- Griswold Land & Credit Co. v. County of CalhounSupreme Court of Iowa · 1924
- Iowa National Bank v. StewartSupreme Court of Iowa · 1930
- Diver v. Keokuk Savings BankSupreme Court of Iowa · 1905
13 more not listed; retrieve them via the Exa API.