Lewis v. Christopher
Idaho Supreme Court
APPEAL from the District Court of the Seventh Judicial District, for the County of Canyon. Hon. Ed. L. Bryan, Judge. Action brought to cancel and set aside assessment and tax levied in pursuance thereof. From a judgment of dismissal, plaintiff appeals. Under the contract alleged, title was still vested in the state at the time of this assessment. The land itself, therefore, could not be taxed — it was exempt.
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APPEAL from the District Court of the Seventh Judicial District, for the County of Canyon. Hon. Ed. L. Bryan, Judge. Action brought to cancel and set aside assessment and tax levied in pursuance thereof. From a judgment of dismissal, plaintiff appeals. Under the contract alleged, title was still vested in the state at the time of this assessment. The land itself, therefore, could not be taxed — it was exempt. If it is taxed, it cannot be sold; if it is sold, the sale is a mere nullity, and no title can be acquired by virtue of the sale. The sale gives rise to no lien upon the land; it is…
1Opinion of the CourtBudge, C. J.
This is an action brought by the appellant against respondent, Christopher, as assessor and tax collector *199of Canyon county, and the county of Canyon, for the purpose of canceling and setting aside an assessment and a tax levied in pursuance thereof, upon appellant’s interest in certain land, purchased from the state under its regular contract of sale, providing for deferred payments. To appellant’s complaint a demurrer was filed by respondents and by the court sustained, whereupon appellant refused to plead further and judgment of dismissal was duly entered. This appeal is from the judgment.
It…
2Cited by3 opinions
- Leney v. Twin Falls CountyIdaho Supreme Court · 1925
- Board of Equalization v. Heights Real Estate Co.New Mexico Supreme Court · 1964
- State v. Lewis and Clark CountyMontana Supreme Court · 1929