Legal Opinion

Montgomery v. Marshall County

Supreme Court of Iowa

Decided January 11, 1911PublishedCited by 1 opinion

'Appeal from Marshall District Court. — Hon. C. B. Bradshaw, Judge. Suit in equity to set aside and cancel an alleged assessment of plaintiff’s property. The trial court granted the relief prayed, and defendants appeal.

1Opinion of the CourtDeemer, J.

There is some controversy as to whether this proceeding is an appeal to the district court from an assessment made by the county auditor upon certain moneys and credits withheld by plaintiff from taxation, or a direct action in equity in the district court to set aside the assessment. However, as the parties in effect concede that the questions argued could be as well presented in one proceeding as the other, it will be unnecessary to' say just what the proceeding is, further than to announce that it involves an assessment made by the county auditor of omitted property. There can be no doubt…

2Cases cited10 opinions

  1. Livingston v. StevensSupreme Court of Iowa · 1903
  2. In re Listing & Assessing Property of Shields Bros.Supreme Court of Iowa · 1907
  3. City Council of Marion v. National Loan & Investment Co.Supreme Court of Iowa · 1904
  4. Gibson v. CooleySupreme Court of Iowa · 1906
  5. In re the Appeal from the Assessment against Sioux City Stock Yards Co.Supreme Court of Iowa · 1910

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3Cited by1 opinion

  1. Lunde v. Town of SlaterSupreme Court of Iowa · 1919

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