Shappert Engineering Co. v. Weitemeyer

Plaintiff filed this action asking that the assessment of its personal property by the assessor of Boone County be declared void and that the county treasurer be enjoined from attempting to enforce collection of taxes, or, in the alternative, that the court fix the proper assessment. The defendant officials moved to strike the amended complaint on the ground that plaintiff failed to exhaust its administrative remedy by filing its complaint with the board of review in apt time, and because it had not followed statutory procedures. The motion was granted and plaintiff elected to stand on the…