Bellevue Improvement Co. v. Village of Bellevue
Nebraska Supreme Court
Appeal from the district court of Sarpy county. Heard below before Scott, J. The facts are stated in the opinion. The assessment for the regular taxes is void because plaintiffs’ lots, utterly regardless of their value, relative situation, or local condition, were, by the assessor, lumped together, and indiscriminately assessed at a valuation of ten dollars each. (California & Oregon Land Co. v. Gowen, 48 Fed.
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Appeal from the district court of Sarpy county. Heard below before Scott, J. The facts are stated in the opinion. The assessment for the regular taxes is void because plaintiffs’ lots, utterly regardless of their value, relative situation, or local condition, were, by the assessor, lumped together, and indiscriminately assessed at a valuation of ten dollars each. (California & Oregon Land Co. v. Gowen, 48 Fed. Rep., 771.) The assessment is void because the assessor did not actually view the lots in controversy, as required by the provisions of section 52, chapter 77, Compiled Statutes. (Marsh…
1Opinion of the Court
Irvine, C.
This is an action to enjoin the collection of certain taxes. A temporary injunction was granted, but on final hearing dissolved and the action dismissed. The county clerk was made a defendant, and it was sought to enjoin him from transcribing and carrying out upon the assessment rolls the taxes complained of and delivering the tax list to the treasurer. The parties, pending the action, stipulated that this portion of the injunction should be vacated. This practically discharged the county clerk from the action, and the decree, so far as it affects him, must, in any view of the case,…
2Cases cited9 opinions
- Touzalin v. City of OmahaNebraska Supreme Court · 1889
- Wood v. HelmerNebraska Supreme Court · 1880
- Caldwell v. City of LincolnNebraska Supreme Court · 1886
- Henderson v. Mayor of Baltimore ex rel. EschbachCourt of Appeals of Maryland · 1855
- South Platte Land Co. v. City of CreteNebraska Supreme Court · 1881
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Gamboni v. County of OtoeNebraska Supreme Court · 1954
- Offutt Housing Company v. County of SarpyNebraska Supreme Court · 1955
- Hutchinson v. City of OmahaNebraska Supreme Court · 1897
- Morris v. MerrellNebraska Supreme Court · 1895
- Hayne v. City & County of San FranciscoCalifornia Supreme Court · 1917
12 more not listed; retrieve them via the Exa API.