Clark v. Lawrence County
South Dakota Supreme Court
Appeal from Circuit Court, Lawrence County. Hon. Levi McGee, Judge. Action by Horace S. Clark against Lawrence county and others, as officers thereof, to- restrain the collection of taxes on town and city lots in excess of the values fixed thereon by the board of equalization in 1905. From an order overruling a demurrer to- the complaint, defendnts appeal.
1Opinion of the CourtHaney, J.
The object of this action is to restrain the collection of taxes on town and city lots in Lawrence county in excess of the values fixed thereon by the county board of equalization in 1905. It is contended that the relief sought should be granted (1) because the values of such lots as assessed and equalized by the county assessors and county board of equalization were unlawfully increased-12y2 per cent, by the state board of equalization, and (2) because the county taxing officers failed to- place large amounts of taxable property on the tax lists, thereby indirectly increasing plaintiff’s…
2Cases cited1 opinion
- Henderson v. Hughes CountySouth Dakota Supreme Court · 1900
3Cited by2 opinions
- Clark v. Lawrence CountySouth Dakota Supreme Court · 1909
- Clark v. Lawrence CountySouth Dakota Supreme Court · 1909