Harrington v. Valley Savings Bank
Supreme Court of Iowa
Appeal from■ Polk District Court. — Hon. O. P. Holmes, Judge. Certain lots in the city of Des Moines were sold in December, 1896, for the ordinary taxes of 1895, and in November, 1900, a tax deed was made to the -plaintiff. In April, 1895, street improvements were regularly ordered in front of these lots, which were completed later, and the costs thereof assessed upon the lots in September, 1897, for which assessment certificates issued, which are now held by the appellant.
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Appeal from■ Polk District Court. — Hon. O. P. Holmes, Judge. Certain lots in the city of Des Moines were sold in December, 1896, for the ordinary taxes of 1895, and in November, 1900, a tax deed was made to the -plaintiff. In April, 1895, street improvements were regularly ordered in front of these lots, which were completed later, and the costs thereof assessed upon the lots in September, 1897, for which assessment certificates issued, which are now held by the appellant. This action is to enjoin the enforcement of this special assessment against the lots. There was a decree for the…
1Opinion of the CourtSherwin, J.
Section 1347 of McClain’s Code provided that all taxes upon real property should become a “perpetual lien thereon against all persons except the United States and this state.” The street improvement for which the special assessment was made was commenced in 1897, and the assessment was under section 12, chapter 7, Acts 25th General Assembly, the material part of which reads as follows: “Said assessment * * * shall be a lien *313upon * * * the entire property upon which said tax is levied, from the commencement of the work, and shall remain a lien until fully paid and shall have precedence •over…
2Cases cited4 opinions
- Eldridge v. KuehlSupreme Court of Iowa · 1869
- Bibbins v. W. W. Clark & Co.Supreme Court of Iowa · 1894
- Dennison v. City of KeokukSupreme Court of Iowa · 1876
- Mallory v. FrenchSupreme Court of Iowa · 1874
3Cited by8 opinions
- State Ex Rel. City of Great Falls v. JeffriesMontana Supreme Court · 1928
- Iowa Securities Co. v. BarrettSupreme Court of Iowa · 1930
- Fergason v. AitkenSupreme Court of Iowa · 1935
- Means v. Incorporated City of BooneSupreme Court of Iowa · 1932
- Montgomery v. City of Des MoinesSupreme Court of Iowa · 1921
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