Chicago, Burlington & Quincy Railroad v. County of Gosper

In this action plaintiff sought to recover taxes paid under protest. The basis of the suit is that the taxes were levied in excess of the constitutional limitation of Article VIII, section 5. An answer and a reply were filed. Plaintiff moved for judgment on the pleadings. The trial court denied the motion and dismissed plaintiff’s petition. Plaintiff appeals. We reverse the judgment and remand the cause.

Article VIII, section 5, of our Constitution provides: “County authorities shall never assess taxes the aggregate of which shall exceed fifty cents per one hundred dollars actual valuation as…