Keller v. Keith County

The district court enjoined defendant from collecting 1963 and 1964 taxes upon an assessment of real estate in excess of $4,665. It found that the county assessor had raised the valuation to $8,805 without notice to plaintiffs, who hold record title in joint tenancy as husband and wife, and therefore that taxes upon the addition were uncollectible.

*112The principal issues are necessity of notice and waiver; Important to the first one is the nature of the contested assessments, to the second one, the conduct of the husband.

The evidence establishes the fact that the assessor increased the value of…