Goold v. Lyon County
Supreme Court of Iowa
Appeal from Lyon District Qourt. — Hon. G-eorge W. Wakefield, Judge. Plaintiff is the owner of certain real estate in the town of Rock Rapids. The town was incorporated in November, 1885. The real estate in the town was .assessed for taxation in that year by the assessor of the township in which the town is situated ; plaintiff’s property being assessed at eight hundred and forty dollars.
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Appeal from Lyon District Qourt. — Hon. G-eorge W. Wakefield, Judge. Plaintiff is the owner of certain real estate in the town of Rock Rapids. The town was incorporated in November, 1885. The real estate in the town was .assessed for taxation in that year by the assessor of the township in which the town is situated ; plaintiff’s property being assessed at eight hundred and forty dollars. The towm council, acting as a board of equalization, in 1886, assumed to equalize the assessment of the real estate of the town. By their action, plaintiff ’s assessment was increased to eighteen hundred and…
1Opinion of the CourtReed, J.
A number of questions have been argued by counsel, which, in the view we take, are not material, and need not be considered in determining the case. The question on which the rights of the parties depend is whether the board of equalization has the power to equalize the assessment of real estate at any time except during the year in which the assessment is made. It is provided by statute (Code, sec. 812 ) that “real estate shall be listed and valued in the year 1873, and each second year thereafter.” The board of equalization is constituted by section 829 of the Code, and its powers and…
2Cited by1 opinion
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