Shipman v. Bucher

Elmer and Johanna Shipman brought suit to restrain the county treasurer and county auditor of Louisa county and the trustees of levee district No. 16 from enforcing special assessments of the district against their lands. Plaintiffs acquired their lands by valid tax deeds issued for the nonpayment of general taxes, and contend that the special assessments previously levied were extinguished by the tax sale and subsequent deeds. The trustees of the levee district filed a motion asking that the holders of bonds issued by the district be made parties. This motion was submitted to the court and…