Black v. McGonigle
Supreme Court of Missouri
Appeal from, Knox Circuit Court. — Hon. B. E. Turner, Judge. (1) The raising of the valuations by the county board of equalization of all the real estate in every township in the county (except one) by the entry of a single order on a per-centum basis, was in no sense an equalization of valuations of such property. Such action by the board was unauthorized by the statute and therefore void.
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Appeal from, Knox Circuit Court. — Hon. B. E. Turner, Judge. (1) The raising of the valuations by the county board of equalization of all the real estate in every township in the county (except one) by the entry of a single order on a per-centum basis, was in no sense an equalization of valuations of such property. Such action by the board was unauthorized by the statute and therefore void. R. S. 1879, sec. 6672; R. S. 1889, secs. 7518, 7519; Acts of 1887, p. 232. (2) No notice of the action of the county board of equalization raising the valuation of his property fifty per cent, was given as…
1Opinion of the CourtBlack, J.
This is a suit against the collector of revenue of Knox county, to enjoin him from collecting part of the county taxes levied upon the real estate of the plaintiff, a tender having been made of the part admitted to be legal. The right to relief is based upon the alleged illegal act of the county board of equalization in raising the assessed value of the land, and it is also contended that a small portion of the tax is unconstitutional. The temporary injunction was dissolved on final hearing, and the plaintiff appealed.
*196The plaintiff’s land is in Lyon township and was duly assessed by the…
2Cases cited2 opinions
- Book v. EarlSupreme Court of Missouri · 1885
- Arnold v. HawkinsSupreme Court of Missouri · 1888
3Cited by12 opinions
- May Department Stores Co. v. State Tax CommissionSupreme Court of Missouri · 1958
- Barnard & Co. v. Knox CountySupreme Court of Missouri · 1891
- State Ex Rel. Emerson v. City of Mound CitySupreme Court of Missouri · 1934
- State ex rel. Harrison County Bank v. SpringerSupreme Court of Missouri · 1896
- State ex rel. Johnson v. Merchants & Miners BankSupreme Court of Missouri · 1919
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