Brooks v. Polk County
Supreme Court of Iowa
Appeal from Pollo Oircuit Court. This is an action to recover certain taxes alleged to have been illegally assessed upon a tract of land in the city of Des Moines. The said taxes were for municipal purposes, and it is alleged that the said real estate was farm property, and that it was in no wise benefitted by being within the incorporated limits of the city, and was not, therefore, liable to taxation for city purposes.
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Appeal from Pollo Oircuit Court. This is an action to recover certain taxes alleged to have been illegally assessed upon a tract of land in the city of Des Moines. The said taxes were for municipal purposes, and it is alleged that the said real estate was farm property, and that it was in no wise benefitted by being within the incorporated limits of the city, and was not, therefore, liable to taxation for city purposes. The plaintiffs paid the taxes to the county treasurer, and now seek to recover the amount thereof from the county. There was a trial to the court and a judgment for the…
1Opinion of the CourtRothkock, J.
1. taxation: P°urposes?ipal erty.ipi°p — I. The land upon which the tax in controversy was levied and paid consists of about one hundred and twenty-one acres, and is situated in the eastern part of the city. There are no buildings upon it. It is enclosed with fences, and has been used exclusively for agricultural purposes. It.is bounded on the west by Stewart’s Addition to the city, which is subdivided into blocks and lots, and some four or live of the streets running east and west through this addition at their east ends abut against the land in question. The land on the south of that…
2Cases cited2 opinions
- Fulton v. City of DavenportSupreme Court of Iowa · 1864
- Butler v. Board of SupervisorsSupreme Court of Iowa · 1877
3Cited by8 opinions
- State ex inf. Major v. Kansas CitySupreme Court of Missouri · 1911
- Allen v. City of DavenportSupreme Court of Iowa · 1898
- Farwell v. Des Moines Brick Manufacturing Co.Supreme Court of Iowa · 1896
- Winzer v. City of BurlingtonSupreme Court of Iowa · 1886
- Atherton v. Village of Essex JunctionSupreme Court of Vermont · 1910
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