Callanan v. County of Madison
Supreme Court of Iowa
Appeal from Madison Circuit Court. Action to recover for money paid in the purchase of certain lands sold by the treasurer of Madison county in 1864 for the taxes of prior years. The tax sale was made to plaintiff’s grantor, and it has been found that the lands were not subject to taxation.
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Appeal from Madison Circuit Court. Action to recover for money paid in the purchase of certain lands sold by the treasurer of Madison county in 1864 for the taxes of prior years. The tax sale was made to plaintiff’s grantor, and it has been found that the lands were not subject to taxation. The defendant, in its answer, sets up that the title acquired by plaintiff under the tax deed was or has become valid, and pleads, as a further defense, that the action is barred 'by the statute of limitations. The cause was submitted to the court without a jury, upon an agreed statement of facts, and…
1Opinion of the Court
Beck, J. —
i. statute of tSes'erroneousiy paid. I. The land was sold for taxes in 1864; the action was commenced in 1874. We are first required to determine whether plaintiff’s claim is barred by the statute of limitations. Actions of this character are barred in five years from the time the *562causes thereof accrued. Code, § 2529, par. 4. When did plaintiff’s cause of action accrue?
• Plaintiff bases his right to recover upon Rev., § 762 (Code, § 870), which provides that, “In all cases where any person shall pay any tax, interest or costs, or any portion thereof that shall thereafter be found to…
2Cited by15 opinions
- Lincoln National Like Insurance v. FischerSupreme Court of Iowa · 1945
- Home Savings Bank v. MorrisSupreme Court of Iowa · 1909
- Crawford County Trust & Savings Bank v. Crawford CountyCourt of Appeals for the Eighth Circuit · 1933
- Beecher v. County of ClaySupreme Court of Iowa · 1879
- Van Wagenen v. Supervisors of Lyon CountySupreme Court of Iowa · 1888
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