Gilbert v. Northwestern Mutual Life Insurance Co

1. "The proper procedure for contesting taxability of unreturned property assessed or sought to be assessed by a county board of tax-assessors is by petition in equity. The board of arbitration provided for by the Code, § 92-6912, has no authority to pass upon questions of taxability of such property." Columbus Mutual Life Ins. Co. v. Gullatt (13108) and Guardian Life Ins. Co. of America v. Gullatt (13115), ante, 747. When such a board undertakes to do so, its decision on taxability is void as beyond the powers conferred by law.

2. "It is settled by the decisions of this court that the writ of…