Winzer v. City of Burlington
Supreme Court of Iowa
Appeal from Des Moines District Court. The plaintiff is the owner of certain real estate in the city of Burlington, which he claims is exempt from municipal taxes. The city levied taxes upon the property for several years. After paying the taxes for three years under protest, the plaintiff commenced this action to restrain the collection of taxes for subsequent years, and for the recovery of taxes previously paid.
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Appeal from Des Moines District Court. The plaintiff is the owner of certain real estate in the city of Burlington, which he claims is exempt from municipal taxes. The city levied taxes upon the property for several years. After paying the taxes for three years under protest, the plaintiff commenced this action to restrain the collection of taxes for subsequent years, and for the recovery of taxes previously paid. There was a trial to the court, which resulted in a decree declaring the taxes to be illegal, and a' judgment against the defendant for the taxes paid under protest. The defendant…
1Opinion of the CourtRothrook, J.
I. The tract of land owned by the plaintiff contains 13.42 acres. It is not laid off into lots, nor subdivided by streets and alleys. It is one entire tract. Plaintiff purchased the land in 1879, and it was then unimproved. He erected a dwelling-house and out-buildings, which, with the lawn used in connection therewith, occupy one acre. *281Two aud a half acres are used for raising grain and vegetables, and the remaining nine acres are used as a pasture. The property fronts west on the Fort Madison road, which leads from the south into the city. This road is all the means of travel from the land…
2Cases cited4 opinions
- Brumagim v. TillinghastCalifornia Supreme Court · 1861
- Erskine v. Van ArsdaleSupreme Court of the United States · 1872
- First National Bank v. Mayor of AmericusSupreme Court of Georgia · 1881
- Brooks v. Polk CountySupreme Court of Iowa · 1879
3Cited by9 opinions
- Farwell v. Des Moines Brick Manufacturing Co.Supreme Court of Iowa · 1896
- Dittoe v. City of DavenportSupreme Court of Iowa · 1888
- Thomas v. City of BuelingtonSupreme Court of Iowa · 1886
- Iowa Railroad Land Co. v. DavisSupreme Court of Iowa · 1897
- Hawkeye Loan & Brokerage Co. v. City of MarionSupreme Court of Iowa · 1900
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