Laubersheimer v. Huiskamp

This action was brought at law under sections 443.13 and 445.3 of the Iowa Code to recover judgment for taxes assessed by plaintiff against defendants under section 443.12 as moneys and credits allegedly omitted from the assessment rolls for the years 1956, 1957, 1958 and 1959. At the close of the evidence the trial court held the taxes for 1956, 1957 and 1958 barred by the statute of limitations. He then held plaintiff failed to prove a valid assessment for 1959 because (1) the assessment was made jointly and defendants owned no moneys or credits jointly; (2) no demand for payment as…