Inland Empire Land Co. v. Grant County

Plaintiff brought this action for a reduction of taxes for the years 1920, 1921, 1922, 1923 and 1924, upon real estate in Grant county, alleging that the valuations placed upon its property were arbitrarily excessive, were more than twice the actual value of- the land assessed, and that a tender of' the proper amount of tax had been made to the county treasurer, which had been refused. The defendant county answered, denying any arbitrary or excessive valuation of the land; denied the tender, and set up three affirmative defenses:(1) That the action was barred by the statute of limitations as…