First National Bank v. Lewis
North Dakota Supreme Court
Appeal from District Court, Cass county; Pollock, J. Action by the First National Bank of Casselton against Arthur G. Lewis, as County Auditor of Cass county, and the Board of County Commissioners of that county. Judgment for plaintiff, and defendants appeal.
1Opinion of the CourtFisk, J.
The sole question requiring our decision on this appeal is whether the county board of equalization has authority to raise individual assessments on property in an organized city, after the same have been equalized by the city board of review. The learned trial court answered such question in the negative, and we believe correctly so. Our reasons for this conclusion will be briefly stated. The various provisions of our revenue laws relative to the review and equalization of assessments for the purpose of taxation, as they were amended and re-enacted in 1897', as hereinafter stated, very…
2Cited by8 opinions
- Bismarck Water Supply Co. v. BarnesNorth Dakota Supreme Court · 1915
- City of Minot v. AmundsonNorth Dakota Supreme Court · 1911
- Wallace v. Hughes Electric Co.North Dakota Supreme Court · 1919
- City of Mandan v. NicholsNorth Dakota Supreme Court · 1932
- Hughes Electric Co. v. County of BurleighNorth Dakota Supreme Court · 1926
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