Cover v. Craemer

On October 19, 1964, plaintiff, Linn County Treasurer, filed his petition :at' law under sections 443.12 and 443.13 of the applicable Codes to recover taxes on omitted property. Tie alleged defendant during 1956, 1957, 1958 and 1959 owned moneys and credits subject to .taxation but not listed therefor, at the direction of the state tax commission plaintiff made an additional assessment on November 21, 1960, for the tax owed by defendant for each year and made demand on him for payment of said amounts on November 30, 1960, and repeated his demand on September 17, 1964. Plaintiff further…