Nampa & Meridian Irrigation District v. Barker
Idaho Supreme Court
APPEAL from the District Court of the Third Judicial District, for Ada County. Hon. Raymond L. Givens, Judge. Agreed case as to proper penalty for delinquent irrigation district assessments.
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APPEAL from the District Court of the Third Judicial District, for Ada County. Hon. Raymond L. Givens, Judge. Agreed case as to proper penalty for delinquent irrigation district assessments. This ease is governed by C. S., see. 4390, relating to irrigation districts, originally enacted in 1903, and reenacted as part of the Compiled Statutes in 1919. C. S., sec. 4390, provides that the penalty charged by irrigation districts for delinquent taxes shall be “as provided for delinquent state and county taxes.” Neither by express statute nor by reference to the general law is any provision made for…
1Opinion of the Court
-MCCARTHY, C. J.
— Respondent, an irrigation district, is under the duty of collecting penalties for the nonpayment of its assessments, but is in doubt as to the proper measure of such penalties. Defendant Carey A. Head is a land owner in the district, whose assessment for 1922 is delinquent, and whose lands must be sold as required by law. Defendant and appellant Daniel A. Barker is a land owner in the district, who has paid his assessment and insists upon strict compliance with the law. The parties submitted an agreed case to the district court in accordance with the provisions of C. S.,…
2Cases cited9 opinions
- Harris v. . WhiteNew York Court of Appeals · 1880
- Culver v. People ex rel. KocherspergerIllinois Supreme Court · 1896
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- Katz v. HerrickIdaho Supreme Court · 1906
- Jones v. DexterSupreme Court of Florida · 1859
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