Cedar Rapids Hotel Co. v. Stirm

No question is raised as to pleadings and the case'was tried on a stipulation of facts whereby it is shown that the lots in question, being the Montrose Hotel property in Cedar Rapids, Iowa, were in 1931 assessed for taxation by the proper officials at $304,700 on which valuation taxes were duly levied for the years 1931 and 1932. These taxes for both years were paid by plaintiff in the usual manner, voluntarily and without protest. Tax receipts in regular form were issued and the taxes were shown fully satisfied on the records. Plaintiff made no objection to the 1931 assessment, either to…