Jewett Realty Co. v. Board of Supervisors

The question presented is whether certain taxes were “erroneously or illegally exacted or paid” so as to entitle plaintiff to a refund thereof under section 445.60, Code, 1946.

In July 19,37 the city council of Des Moines, acting as the local board of review, ordered certain blanket increases and decreases of valuations of property, by districts in the city, for purposes of taxation. Plaintiff’s properties here involved were in districts where the board purported to decrease the valuations. In September 1937 the State Board of Assessment and Review, now the State Tax Commission, found the…