County of Rock v. McDowell

Taylor, C.

This is the statutory proceeding to enforce payment of delinquent real estate taxes in the county of Rock. Defendant, the owner of a tract of land in the city of Luverne in Rock county, interposed an answer setting forth objections and defenses to a special assessment for paving levied against this property by that city. The trial court ruled that the validity, propriety and amount of this special assessment could not be attacked in the present proceeding. Whether this ruling was correct is the question presented.

Luverne is a city of the fourth class which has not adopted a home…