Jones v. Tiffin
Supreme Court of Iowa
Appeal from Polk District Court. This is a suit in chancery. Plaintiff avers in his petition that he has been, since the year 1865, the owner of a certain house and lot in East Des Moines, Polk county, duly assessed for that year at $2,500, which was a fair and reasonable valuation, "and was so passed upon and approved by the supervisors acting as a board of equalization for said year of 1865. That, in pursuance of law, the assessment and valuation of real estate of the…
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Appeal from Polk District Court. This is a suit in chancery. Plaintiff avers in his petition that he has been, since the year 1865, the owner of a certain house and lot in East Des Moines, Polk county, duly assessed for that year at $2,500, which was a fair and reasonable valuation, "and was so passed upon and approved by the supervisors acting as a board of equalization for said year of 1865. That, in pursuance of law, the assessment and valuation of real estate of the county for 1865, were copied upon the tax books of 1866, and no new assessment, valuation or equalization was made for that…
1Opinion of the CourtBeck, J.
1. Taxes: val-nation: power change. It is claimed, that, under section 148 of the Revision, the clerk of the board of supervisors may correct any mistakes or errors in the valuation J t 0f property m the assessment or tax books at any time he may discover them.
Section 752, and other provisions of the Revision, are referred to as sustaining this position. Without deciding this point (which, to the writer of this opinion, seems to be not without some force), we are united in holding-that the demurrer was properly sustained.
The answer does not aver that there was any error or mistake in the…
2Cited by3 opinions
- Hill v. WolfeSupreme Court of Iowa · 1870
- Conway v. YounkinSupreme Court of Iowa · 1869
- Ridley v. DoughtySupreme Court of Iowa · 1892