Price v. Drainage District No. 17

Robert H. Dudley, Justice.

Various landowners filed three (3) separate suits alleging that a tax by appellee drainage district constituted an illegal exaction because, among other reasons, there was a failure to levy the tax. One of the suits was certified as a class action with the class representing all of the taxpayers in the district. The three (3) cases were then consolidated. The appellee district filed a motion for summary judgment. At a hearing on the motion some of the district’s records were stipulated into evidence. The trial court granted summary judgment and dismissed the case. We…