Douglas v. City of Fargo
North Dakota Supreme Court
Appeal from District Court, Cass county; Pollock, J. Action by Flora R. Douglas against the City of Fargo and others. Judgment for defendants, and plaintiff appeals. Until the assessment has the sanction of the assessor’s oath it has no validity, and cannot form the basis of taxation, or said to be finally completed.
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Appeal from District Court, Cass county; Pollock, J. Action by Flora R. Douglas against the City of Fargo and others. Judgment for defendants, and plaintiff appeals. Until the assessment has the sanction of the assessor’s oath it has no validity, and cannot form the basis of taxation, or said to be finally completed. People v. Suffern, 68 N. Y. 321; Brevoort v. City of Brooklyn, 89 N. Y. 133; Van Rensselaer v. Witbeck, 7 N. Y. 517; Westfall v. Preston, 49 N. Y. 349; Bradley v. Ward, ■ 58 N. Y. 401; Bellinger v. Gray, 51 N. Y. 610; Eaton v. Bennett, 10 N. D. 346, 87 N. W. 188; Marsh v.…
1Opinion of the CourtMorgan, J.
At the annual tax sale for the year 1897 for the county of Cass, 37 lots owned by the plaintiff in the city of Fargo appeared upon the list to be sold for the delinquent taxes of the year 1896. There being no bidders for said lots, the same were bid in by the auditor for and on behalf of the county of Cass. The taxes on said lots for the years 1897, 1898, 1899, 1900, 1901 and 1902 were not paid, and their validity and the right of the county •to enforce them are involved in this action. None of said lots was ever sold or bid in for the county except for the 1896 taxes. The taxes for the years…
2Cases cited35 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- National Bank v. KimballSupreme Court of the United States · 1881
- Merrill v. HumphreyMichigan Supreme Court · 1871
- Morrison v. HershireSupreme Court of Iowa · 1871
- Power v. LarabeeNorth Dakota Supreme Court · 1891
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3Cited by18 opinions
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- Larson v. PeppardMontana Supreme Court · 1909
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