Polk County v. City of Des Moines
Supreme Court of Iowa
Appeal from Pollc Cirouit Court. In the year 1885 the assessor elected by the city of Des Moines assessed certain real estate, which belonged to the Des Moines Water Works Company, at $60,000. This assessment was subsequently reduced by the city council, acting as a board of equalization, to- $6,000. The plaintiff thereupon brought this action, alleging in its petition that the actual value of said property was $250,000, and that there existed a contract between the city and…
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Appeal from Pollc Cirouit Court. In the year 1885 the assessor elected by the city of Des Moines assessed certain real estate, which belonged to the Des Moines Water Works Company, at $60,000. This assessment was subsequently reduced by the city council, acting as a board of equalization, to- $6,000. The plaintiff thereupon brought this action, alleging in its petition that the actual value of said property was $250,000, and that there existed a contract between the city and the water works company, by the terms of which the city was liable to pay all taxes that should be levied on the…
1Opinion of the CourtEeed, J.
It is provided, by section 3216 of the Code that “tbe writ of certiorari may be granted whenever specially authorized by law, and especially in all cases where an inferior tribunal, board or officer, exercising judicial functions, is alleged to have exceeded bis proper jurisdiction, or is otherwise acting illegally, whenever in tbe judgment of tbe superior court there is no other plain, speedy and adequate remedy.” The board of equalization was empowered by statute to increase or diminish the valuation of the property affected by its order, as it might deem just and necessary for an equitable…
2Cases cited2 opinions
- Smith v. Board of SupervisorsSupreme Court of Iowa · 1870
- Rosenbaum Bros. v. AdamsSupreme Court of Iowa · 1883
3Cited by8 opinions
- Iowa Eclectic Medical College Ass'n v. SchraderSupreme Court of Iowa · 1893
- Remey v. Board of EqualizationSupreme Court of Iowa · 1890
- Woodbury County v. TalleySupreme Court of Iowa · 1911
- Murphy v. WrightSupreme Court of Iowa · 1914
- Jewett v. AyresSupreme Court of Iowa · 1914
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