Harris v. Fremont County
Supreme Court of Iowa
Appeal from, Fremont Circuit Court. Action to recover $90. paid by plaintiff to redeem certain land from a tax sale, for taxes assessed against his grantor of the lands. It is alleged that the taxes were erroneously assessed, in that the personal propertyupon which the assessment was made belonged to a copartnership of which plaintiff’s grantor was a member, and was kept in another county, where it was duly assessed to the firm owning it.
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Appeal from, Fremont Circuit Court. Action to recover $90. paid by plaintiff to redeem certain land from a tax sale, for taxes assessed against his grantor of the lands. It is alleged that the taxes were erroneously assessed, in that the personal propertyupon which the assessment was made belonged to a copartnership of which plaintiff’s grantor was a member, and was kept in another county, where it was duly assessed to the firm owning it. A demurrer to the petition was sustained. Plaintiff appeals.
1Opinion of the CourtBeck, J.
I. The amount in controversy in this action being less than $100, it' is brought to this court upon a certificate of the circuit judge, stating the questions for decision in the following language: "
“ 2nd. In case where a resident taxpayer of one county is erroneously assessed therein with property belonging to another man residing in another county, where the same is legally assessed and paid, can such first party recover back taxes paid by him on such erroneous assessment, in an ac*640tion against the county, without appearing first before the township board of equalization to have such…
2Cases cited3 opinions
- Macklot v. City of DavenportSupreme Court of Iowa · 1864
- Dickey v. County of PolkSupreme Court of Iowa · 1882
- Buell v. SchaaleSupreme Court of Iowa · 1874
3Cited by14 opinions
- Griswold Land & Credit Co. v. County of CalhounSupreme Court of Iowa · 1924
- Nixon v. City of BurlingtonSupreme Court of Iowa · 1908
- Crawford v. Polk CountySupreme Court of Iowa · 1900
- Stevens v. CarrollSupreme Court of Iowa · 1905
- Smith v. McQuistonSupreme Court of Iowa · 1899
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