Bissell v. Board of Review
Supreme Court of Iowa
Appeal from Harrison District Court. — Hon. O. D. Wheeler, Judge. In a proper proceeding before the board of review of assessments for taxation in the town of Dunlap, the plaintiff’s objections to the assessment to him for taxation for the year 1911, as moneys and credits, of a certain lease made by him to one IColl bearing date of October 10, 1908, were overruled.
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Appeal from Harrison District Court. — Hon. O. D. Wheeler, Judge. In a proper proceeding before the board of review of assessments for taxation in the town of Dunlap, the plaintiff’s objections to the assessment to him for taxation for the year 1911, as moneys and credits, of a certain lease made by him to one IColl bearing date of October 10, 1908, were overruled. Plaintiff appealed to the district court, where his objections were again overruled, and he now appeals to this court.
1Opinion of the CourtMcClain, C. J.
In October, 1908, plaintiff, being the owner of a farm consisting of 280 acres in'Monona county, executed with one Koll a written instrument purporting in the main to be a lease of the premises as farm property for a term of ten years, with privilege of extension of five years, at an annual rental of $760, payable on the 1st day of March of each year, Koll as tenant, to pay taxes, keep the premises in repair, and keep the buildings insured. The instrument contained the other provisions of a farm lease with conditions of forfeiture, etc:; but it contained also the following provisions not…
2Cases cited4 opinions
- In re Listing & Assessing Property of Shields Bros.Supreme Court of Iowa · 1907
- Schoonover v. PetcinaSupreme Court of Iowa · 1904
- Meyer v. County of DubuqueSupreme Court of Iowa · 1878
- Ottumwa Savings Bank v. City of OttumwaSupreme Court of Iowa · 1895
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