Legal Opinion

Davis v. City of Clinton

Supreme Court of Iowa

Decided April 5, 1881PublishedCited by 16 opinions

Appeal from GUnton Gireuit Gourt. The plaintiffs are tlie owners of certain real estate in the city of Clinton. The same was assessed for the purpose of taxation at the value of ten thousand dollars. The board of •equalization increased such valuation to twelve thousand dollars. Afterward the plaintiffs appeared before the board and asked that it he reduced to seven thousand. This was refused, and the value finally fixed by the board at eleven thousand dollars.

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Appeal from GUnton Gireuit Gourt. The plaintiffs are tlie owners of certain real estate in the city of Clinton. The same was assessed for the purpose of taxation at the value of ten thousand dollars. The board of •equalization increased such valuation to twelve thousand dollars. Afterward the plaintiffs appeared before the board and asked that it he reduced to seven thousand. This was refused, and the value finally fixed by the board at eleven thousand dollars. Thereupon the plaintiffs appealed to the Circuit Court, where a “judgment was rendered fixing the valuation of said property at nine…

1Opinion of the CourtSeevers, J.

i. practice : to correerassessmonts * trial. ‘ The appeal was taken in April, 1879, and in August thereafter there was filed therein by the plaintiff a petition setting forth at length the proceedings before the board of equalization, and alleging tlie •" o o valuation of the real estate as fixed by tlie board was “unequal, unjust and excessive to the extent of four thousand dollars.” A judgment was asked reducing the valuation fixed by the board to seven thousand dollars, “ and for such other and further judgment as may he consistent with . the case made.”

*550The allegations of the petition were…

2Cases cited3 opinions

  1. Board of County Commissioners v. MorrisonSupreme Court of Minnesota · 1875
  2. In re the Appeal of the Des Moines Water Co.Supreme Court of Iowa · 1878
  3. Sisters of Visitation v. GlassSupreme Court of Iowa · 1876

3Cited by16 opinions

  1. Sisson v. Board of SupervisorsSupreme Court of Iowa · 1905
  2. Green v. SmithSupreme Court of Iowa · 1900
  3. Sonleitner v. Superior CourtCalifornia Court of Appeal · 1958
  4. Burns v. McNallySupreme Court of Iowa · 1894
  5. Farmers' Loan & Trust Co. v. City of NewtonSupreme Court of Iowa · 1896

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