Legal Opinion

D. Ferguson & Son v. Board of Review

Supreme Court of Iowa

Decided January 31, 1903PublishedCited by 6 opinions

Appeal from Pocahontas District Court. — Hon. F. H. Helsell, Judge. PtiAtnttfes were notified by the defendant, the board of review for the adjustment of the assessment of taxes, that the assessment of plaintiffs’ property had been raised; and upon the appearance of plaintiffs, and a hearing with reference to the matter, the board raised plaintiff’s assessment.

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Appeal from Pocahontas District Court. — Hon. F. H. Helsell, Judge. PtiAtnttfes were notified by the defendant, the board of review for the adjustment of the assessment of taxes, that the assessment of plaintiffs’ property had been raised; and upon the appearance of plaintiffs, and a hearing with reference to the matter, the board raised plaintiff’s assessment. Plaintiffs caused a writ of certiorari to issue from the district court for the purpose of determining the validity of the action of 'the board of review, and, on return being made of the writ, a trial was had, as the result of which…

1Opinion of the CourtMcClain, J.

By Code, section 4154, the writ of certiorari may be granted where an inferior board, exercising judicial functions, is alleged to have exceeded its proper jurisdiction, or is otherwise acting illegally, and there is no other plain, speedy, and adequate remedy. It is contended for appellants that the defendant board of review acted illegally in raising plaintiff’s assessment, without any evidence proper to be considered in so doing. But it is a sufficient answer to their position that certiorari is only allowed where “there is no other plain, speedy, and adequate remedy. ” It is true that at…

2Cases cited7 opinions

  1. State ex rel. American Exp. Co. v. State Board of Assessment & EqualizationSouth Dakota Supreme Court · 1892
  2. Crawford v. Polk CountySupreme Court of Iowa · 1900
  3. Smith v. Board of SupervisorsSupreme Court of Iowa · 1870
  4. Ransom v. CumminsSupreme Court of Iowa · 1885
  5. Oyster v. BankSupreme Court of Iowa · 1898

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3Cited by6 opinions

  1. Diver v. Keokuk Savings BankSupreme Court of Iowa · 1905
  2. Luke v. Civil Service CommissionSupreme Court of Iowa · 1938
  3. Riley v. CrawfordSupreme Court of Iowa · 1917
  4. Daniels v. Board of Review of Monona CountySupreme Court of Iowa · 1952
  5. Bednar v. CarrollSupreme Court of Iowa · 1908

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