Highland School District v. Travenol Laboratories, Inc.

Darrell Hickman, Justice.

The question presented in this appeal is whether taxes can be collected in a civil suit for fraud. The answer is no.

The Highland School District sued Travenol Laboratories, Inc., and Omnis Surgical, Inc., for fraud, alleging these corporations have for several years concealed their ownership of certain real property to evade property taxes. The present and former county assessors, county clerks, and tax collectors were also named as defendants. The suit asked for judgment in an amount equal to what the school district would have received if property taxes had been…