Rood v. Board of Supervisors
Supreme Court of Iowa
Appeal from Mitchell Qi/rcidt Cowrt. On the 22d day of January, 1874, plaintiff filed his petition in equity, stating that he is the owner of a certain eighty acres of land in Lincoln township, Mitchell county, and that it was duly assessed by the assessor in Lincoln township for the year 1873, and that the valuation was approved by the township hoard of equalization of said township at their regular meeting for the year 1873. That about the 7th day of June, 1873, the Board…
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Appeal from Mitchell Qi/rcidt Cowrt. On the 22d day of January, 1874, plaintiff filed his petition in equity, stating that he is the owner of a certain eighty acres of land in Lincoln township, Mitchell county, and that it was duly assessed by the assessor in Lincoln township for the year 1873, and that the valuation was approved by the township hoard of equalization of said township at their regular meeting for the year 1873. That about the 7th day of June, 1873, the Board of Supervisors of Mitchell county, being in regular session for the transaction of business, and sitting as a board of…
1Opinion of the CourtDay, J.
i. taxation: Eoai°i'of supervisors. The Board of Supervisors had no authority to increase the assessment of plaintiff’s property. Section 739 ^ie Revision conferred upon the Board of Supervisors of each county authority to equalize the assessments of the several persons and townships of the county. Chapter 89, Laws Thirteenth General *446Assembly, constituted the township trustees of each township a board, of equalization of assessments of their respective townships. Although this act contains no repealing clause, yet the exercise of the powers which it confers is inconsistent with the authority…
2Cases cited8 opinions
- Macklot v. City of DavenportSupreme Court of Iowa · 1864
- Chamberlain v. City of BurlingtonSupreme Court of Iowa · 1865
- Zorger v. Township of RapidsSupreme Court of Iowa · 1872
- Williams v. PeinnySupreme Court of Iowa · 1868
- Bailey v. FisherSupreme Court of Iowa · 1874
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3Cited by10 opinions
- Chicago, Milwaukee & St. Paul Railway Co. v. PhillipsSupreme Court of Iowa · 1900
- Woodbine Savings Bank v. TylerSupreme Court of Iowa · 1917
- First National Bank v. City Council of EsthervilleSupreme Court of Iowa · 1911
- Montis v. McQuistonSupreme Court of Iowa · 1899
- City of Dubuque Bridge Commission v. Board of Review of DubuqueSupreme Court of Iowa · 1942
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