Reed v. City of Cedar Rapids
Supreme Court of Iowa
Appeal from, Linn District Court.— Hon. W. G. Thompson, Judge. Suit in equity to enjoin the collection of taxes assessed against the plaintiff’s property. There was . a judgment for the plaintiffs,- from which the defendants appeal.—
1Opinion of the CourtSi-ieewin, J.
The taxes which the plaintiffs seek to avoid were levied for the years 1903, 1904, and 1905. They allege that an assessment was made for each of said years, bnt they further allege that the assessments were not made by the assessor of the city; that they were not sworn to or certified as required by law, and that the full cash value of the property assessed was returned as the taxable value; and that levies were made upon the full cash value, and not upon one-fourth of the cash value, as provided by section 1305 of the Code.
i. taxation: valuation by assistant assessor. The evidence shows…
2Cases cited10 opinions
- Morrison v. HershireSupreme Court of Iowa · 1871
- Nugent v. BatesSupreme Court of Iowa · 1879
- Burnham v. BarberSupreme Court of Iowa · 1886
- Smith v. McQuistonSupreme Court of Iowa · 1899
- Snell v. City of Fort DodgeSupreme Court of Iowa · 1877
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Brown v. GrzeskowiakIndiana Supreme Court · 1951
- Woodbine Savings Bank v. TylerSupreme Court of Iowa · 1917
- Security Trust & Savings Bank v. MittsSupreme Court of Iowa · 1935
- Earnest v. WoodleeCourt of Appeals of Texas · 1919
- McShane v. CannonNebraska Supreme Court · 1910
8 more not listed; retrieve them via the Exa API.