Eisenzimmer v. Bell

Miller, District Judge.

This proceeding was commenced before the Board of County Commissioners of Ramsay County to secure an abatement and refund of taxes levied and paid for the years of 1930 to 1944, inclusive, against a dwelling bouse of one B. Eisenzimmer, situated on Lot 2 in Block 196 of the City of Devils Lake. The Board denied the claim on April 16, 1945, on the ground that the dwelling was not located on agricultural land; that the owner bad paid the taxes voluntarily and that most of the claim was barred by the Statute of Limitations. An appeal was taken to -the District Court…