City of Osceola v. Board of Equalization
Supreme Court of Iowa
Appeal from Clarice District Court. — P. O. Winters, Judge. Suit in equity by the plaintiff city against the township trustees of Osceola Township as a board of equalization. The purpose of the suit was to adjudicate the question of exemption from taxation of certain real estate owned by the municipality, and to cancel an alleged assessment thereon. There was a decree granting the relief prayed, and defendant appeals.
1Opinion of the CourtEvans, J.
The plaintiff is a city of the second class. It has constructed a system of waterworks, at an expense of about $100,000. The source of water supply is an artificial lake, which it has constructed upon land acquired by it, and which is contiguous to the city, but outside of the corporation. The lake proper covers an area of less than 10 acres. When first constructed, there was no attempt by the city to control the watershed, though surface water constitutes the only source of supply to the lake. The surface of the land surrounding the lake is quite rough, and the soil thereof, when cultivated,…
2Cases cited11 opinions
- Town of West Hartford v. Board of Water CommissionersSupreme Court of Connecticut · 1877
- Stiles v. Village of NewportSupreme Court of Vermont · 1904
- Board of County Commissioners v. City of WellingtonSupreme Court of Kansas · 1903
- Smith v. NashvilleTennessee Supreme Court · 1890
- Miller v. City of FitchburgMassachusetts Supreme Judicial Court · 1901
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3Cited by10 opinions
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- Merritt v. PeetSupreme Court of Iowa · 1946
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