Butler v. Cotton

Plaintiff’s three parcels of realty, which we will call tracts 1, 2, and 3, in the city of Des Moines, Polk county, were assessed for taxation for 1937. Plaintiff did not protest to the local board of review from the assessment on tract 1 but paid the 1937 taxes on the original valuation in two installments, in April and October 1938'. Plaintiff did protest his assessment on tracts 2 and 3 to the local board of review and appealed from its adverse decision to the district court. On July 8 and September 29, 1938, consent decrees were entered in the district court in the tax appeals reducing…