City of Charles City v. Ramsay

Albert, J. —

I. On the 7th of May, 1921, plaintiff, having under contemplation the construction of a sewer in its city, caused to be filed with the county auditor of Floyd County a certificate for a lien, as -provided by Section 816 of the Supplement to the Code, 1913. On the 12th of May, 1921, the board of supervisors of Floyd County levied a special tax for Drainage District No. 10 in said county, under Section 1989-al2 of the Supplement to the Code, 1913. In due time, these levies reached the treasurer’s office, and the treasurer of Floyd County, finding that neither the special nor the…