Inter-Ocean Reinsurance Co. v. Dickey

Plaintiff is the owner and holder of certain special assessment certificates issued against the property in question for a sewer improvement assessment in Ames, Iowa, levied in January, 1929.

The defendant, C. F. Lytle, is the owner and holder of special assessment paving certificates issued subsequently against the same property for a street improvement assessment subsequently levied. Both assessments were payable in ten equal installments, many of which are still unpaid.

At a scavenger’s tax sale in January, 1935, the property in question was sold by the county treasurer to the defendant,…