Cheney v. Minidoka County
Idaho Supreme Court
APPEAL from the District Court of the Fourth Judicial District for Minidoka County. Hon. C. O. Stockslager, Judge. Action to restrain Minidoka County from levying and collecting taxes on certain lands in said county. Demurrer to the complaint overruled and judgment and decree entered in favor of the plaintiff. All property is liable to taxation unless expressly exempted.
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APPEAL from the District Court of the Fourth Judicial District for Minidoka County. Hon. C. O. Stockslager, Judge. Action to restrain Minidoka County from levying and collecting taxes on certain lands in said county. Demurrer to the complaint overruled and judgment and decree entered in favor of the plaintiff. All property is liable to taxation unless expressly exempted. (Salisbury v. Lane, 7 Ida. 370, 63 Pac. 383.) And when a claim of exemption is made, it must clearly appear, and the party claiming it must be able to point out some provision of law plainly giving the exemption. (People v.…
1Opinion of the CourtSullivan, C. J.
This suit was brought to determine the legality of a certain tax levy upon plaintiff’s interest in certain land which he had entered under the homestead laws and statutes of the United States commonly known as the reclamation act. Said land is situated under the government reclamation project in Minidoka county. A general demurrer was interposed to the complaint and overruled by the court. Defendants elected to stand on their demurrer and judgment was thereafter entered in favor of the plaintiff. This appeal is from the judgment.
All of the material facts alleged in the complaint are admitted…
2Cases cited7 opinions
- Baltimore Shipbuilding & Dry Dock Co. v. BaltimoreSupreme Court of the United States · 1904
- Shiver v. United StatesSupreme Court of the United States · 1895
- Northern Pacific Railway Co. v. MyersSupreme Court of the United States · 1899
- Bellinger v. WhiteNebraska Supreme Court · 1877
- Bothwell v. Bingham CountyIdaho Supreme Court · 1913
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Tax Exemption of Sunset Memorial Gardens, Inc. v. Idaho State Tax CommissionIdaho Supreme Court · 1958
- Malad Second Ward of the Church of Jesus Christ of Latter-Day Saints v. State Tax CommissionIdaho Supreme Court · 1954
- Gilcrest v. BowenMontana Supreme Court · 1933
- Roeder Holdings, L.L.C. v. Board of EqualizationIdaho Supreme Court · 2001
- Sidney v. WilsonCalifornia Court of Appeal · 1924
13 more not listed; retrieve them via the Exa API.