Burnham v. Barber
Supreme Court of Iowa
Appeal from JErmnet Circuit Court. The defendants constitute the township board of equalization. From the decision of such board the plaintiff appealed to the circuit court, and asked that the assessment for the purpose of taxation of certain described real estate belonging to him be reduced to two dollars per acre, or that the valuation of improved real estate be increased, so as to equalize the burdens of taxation.
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Appeal from JErmnet Circuit Court. The defendants constitute the township board of equalization. From the decision of such board the plaintiff appealed to the circuit court, and asked that the assessment for the purpose of taxation of certain described real estate belonging to him be reduced to two dollars per acre, or that the valuation of improved real estate be increased, so as to equalize the burdens of taxation. The court denied the relief asked, and the plaintiff appealed to this court. •
1Opinion of the CourtServers, J.
The material facts were agreed upon and are contained in the record before us. The real estate owned by the plaintiff is the S. J of section 27, in township 100, range 24. The assessment complained of was made in 1885. In January of that year the board of supervisors classified the property in Emmet county as follows: “ * * * Prairie lands, $3.75 per acre.” A copy of such classification was given to each assessor prior to his making the assessment. The plaintiff’s land is actually worth $6 per acre. The valué of unimproved prairie lands in the township is from $6 to $10 per acre. The actual…
2Cases cited1 opinion
- Paine v. MeansSupreme Court of Iowa · 1885
3Cited by16 opinions
- Greene v. Louisville & Interurban RailroadSupreme Court of the United States · 1917
- Butler v. City of Des MoinesSupreme Court of Iowa · 1935
- Richards v. Iowa Department of Revenue & FinanceSupreme Court of Iowa · 1990
- Hawkeye Portland Cement Co. v. Board of ReviewSupreme Court of Iowa · 1928
- Barz v. Board of EqualizationSupreme Court of Iowa · 1907
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