Legal Opinion

Des Moines Gas Co. v. Saverude

Supreme Court of Iowa

Decided December 14, 1920PublishedCited by 9 opinions

Appeal from Polk District Court. — Thos. J. Guthrie, Judge. Plaintiff brought action asking for a writ of mandamus against defendants as the board of supervisors, to require the board to issue directions to the treasurer of Polk County to refund to plaintiff the sum of $6,457.57, and for judgment for costs. The relief asked was granted by the district court, and the defendants appeal. —

1Opinion of the CourtPreston, J.

— Plaintiff’s plant is situated on 15 lots, and was assessed as town lots. The property was assessed by the as*166sessor, as of January 1, 1917, at $3,350,000, and such, valuation was duly entered upon the assessment roll. Plaintiff made objection, before the board of review, and asked said board to reduce the assessment to $2,500,000, which was refused; but the board of review reduced the assessment to $2,850,000. Thereafter, and on May 8, 1917, plaintiff appealed to the district court. It appears that the case was not reached for trial for a year or more. Before the determination of the appeal,…

2Cases cited4 opinions

  1. Davis v. City of ClintonSupreme Court of Iowa · 1881
  2. In re the Appeal from the Assessment against Sioux City Stock Yards Co.Supreme Court of Iowa · 1910
  3. Grimes v. City of BurlingtonSupreme Court of Iowa · 1888
  4. Lyons v. Board of EqualizationSupreme Court of Iowa · 1897

3Cited by9 opinions

  1. Bd. of Sup'rs of Linn Cty. v. Dept. of RevenueSupreme Court of Iowa · 1978
  2. Iowa National Bank v. StewartSupreme Court of Iowa · 1930
  3. Williams v. Stanley County Board of EqualizationSouth Dakota Supreme Court · 1942
  4. McGoldrick Lumber Co. v. Benewah CountyIdaho Supreme Court · 1934
  5. Appanoose County Rural Taxpayers Assoc., Inc. v. Iowa State Tax CommissionSupreme Court of Iowa · 1968

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