Richards v. Wapello County
Supreme Court of Iowa
Appeal from Wapello District Cowrt. The plaintiff avers that the defendant erroneously and illegally exacted from him the payment of certain taxes, and he brings this action to recover from the county the amount thus paid.
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Appeal from Wapello District Cowrt. The plaintiff avers that the defendant erroneously and illegally exacted from him the payment of certain taxes, and he brings this action to recover from the county the amount thus paid. The plaintiff. is the owner of a certain lot in the city of Ottumwa, in Wapello county, upon which he erected a block of buildings, commencing in August, 1875, and completing it in March, 1876. The lot was duly assessed in January, 1875. In January, 1876, the block of buildings in process of construction upon the lot was assessed at five thousand six hundred dollars, and…
1Opinion of the CourtAdams, J.
1. taxation: upon realty, I. Personal property is to be listed and assessed each year, and real property each odd numbered year. Code, § 812. Between the 1st of January, 1875, and the 1st of January, 1876, the plaintiff had converted about five thousand six hundred dollars of his personal property into the block of buildings in question. The county claimed that the property so converted should not be permitted to escape taxation altogether, and that it was properly assessable in some form in January, 1876. Section 812 of the Code provides that all taxable property shall be taxed each year.…
2Cases cited2 opinions
- Macklot v. City of DavenportSupreme Court of Iowa · 1864
- Lauman v. County of Des MoinesSupreme Court of Iowa · 1870
3Cited by16 opinions
- Bibbins v. W. W. Clark & Co.Supreme Court of Iowa · 1894
- Charles Hewitt & Sons Co. v. KellerSupreme Court of Iowa · 1937
- Griswold Land & Credit Co. v. County of CalhounSupreme Court of Iowa · 1924
- Slimmer v. Chickasaw CountySupreme Court of Iowa · 1908
- Central Iowa R'y Co. v. Board of SupervisorsSupreme Court of Iowa · 1885
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