Ahrweiler v. Board of Sup'rs of Mahaska County
Decision Date | 14 February 1939 |
Docket Number | 44647. |
Parties | AHRWEILER et al. v. BOARD OF SUP'RS OF MAHASKA COUNTY et al. |
Court | Iowa Supreme Court |
Appeal from District Court, Mahaska County; P. J. Seigers, Judge.
Action in equity in the nature of appeals from disallowance of claims for credit on taxes under Homestead Tax Exemption Act. From a judgment denying the claims, claimants appeal.
Modified and affirmed.
Ver Ploeg, Ver Ploeg & Ver Ploeg, of Oskaloosa, for appellants.
Harold J. Fleck, of Oskaloosa, for appellees.
In this appeal the principal proposition involved requires the consideration of but a single question: whether, under the Homestead Tax Exemption Act, homesteads acquired between January 1, 1937, and June 1, 1937, are entitled to credit against the 1936 taxes (payable in 1937) in addition to another credit against the 1937 taxes (payable in 1938). The right to the Homestead credit against the 1937 taxes is conceded. The controversy relates solely to the credit against the 1936 taxes, and appellants predicate error in the decree of the court affirming the action of the Board of Supervisors in denying the claims for such credits.
Chapter 195 of the Acts of the 47th G. A., known as Homestead Tax Exemption Act, became effective March 25, 1937. The provisions of this chapter relating to the matters in controversy are not free from ambiguity and obscurity consequently the decision must rest upon the proper construction thereof. This is an act providing for credits against certain property taxes and, as its name indicates, is a tax exemption act. Therefore, in its construction and interpretation the court should follow the rules enunciated by the decisions in such cases. It is a well established principle that tax exemption statutes should be strictly construed and that those claiming exemptions must show themselves entitled thereto within the purview of the act. Theta Xi Building Ass'n v. Board of Review, 217 Iowa 1181, 251 N.W. 76; Samuelson v. Horn, 221 Iowa 208, 265 N.W. 168; Grand Lodge A. O. U. W. of Iowa v Madigan, 207 Iowa 24, 222 N.W. 545; Readlyn Hospital v. Hoth, 223 Iowa 341, 272 N.W. 90.
It may also be noted that in attempting to arrive at the correct interpretation of any particular provisions of the act and the intention of the legislative body, as expressed therein, the court should consider the entire act and, so far as possible, construe its various provisions in the light of their relation to the whole.
The parts of the long title to the act material hereto are as follows: " An Act to encourage the acquiring and ownership of homesteads; * * * to create the homestead credit fund; to provide for the allocation of funds therein to apply as a credit on taxes on homesteads; * * * to define homesteads and providing for the making of claims for credit as provided in this act; * * *."
The Preamble states in part:
Sections 2 and 3 of the act provide for the establishment of the homestead credit fund to be set aside quarterly beginning July 1, 1937, from unappropriated sales tax funds in the hands of the State Treasurer.
Each six months beginning with March, 1938, the board shall pay each County Treasurer the amount apportioned to that county. On October 1, 1937, and annually thereafter the State Board of Assessment and Review shall estimate the millage credit for the ensuing year based upon the estimated revenue to be distributable for the ensuing year, and certify the same to each County Auditor, who shall credit the same upon the tax levied upon each eligible homestead payable during the ensuing year.
Section 5 provides that, any person who desires to avail himself of the benefits shall each year commencing January 1, 1938, deliver a verified statement and designation of homestead as claimed by him, or shall on or before June 1, file statement therefor with the County Auditor. Such claims shall then be examined by the Board of Supervisors and, if allowed, shall on or before July 1, be certified by the auditor to the County Treasurer and then to the State Board of Assessment and Review.
Sections 12, 13 and 14 provide in substance that all claims allowed shall be certified by July 1, 1937, to the County Treasurer and then to the State Board, and on or before September 1, 1937, the funds then on hand shall be allocated to the various counties and the County Treasurer of each county shall enter a credit against the tax levied on each eligible homestead, being the tax for 1936 levied in 1937, or if the tax has been already paid, remit the amount to the taxpayer.
Thus it appears that the legislature, realizing the social and material benefits to the public at large from the ownership of homesteads by the people, sought to encourage and increase such ownership and occupation. The method adopted was to grant to each homestead a credit against the real estate taxes for each year the property constituted a homestead.
The bill was adopted in March, 1937, and became effective by publication on March 25. To make the benefits immediately available, the legislature made the law retroactive so that its benefits might apply to the 1936 taxes due in 1937, as well as the 1937 taxes due in 1938 and taxes for each year thereafter during the continuance of the act. It will be noted that Section 4 of ...
To continue reading
Request your trial-
Haugen v. Humboldt-Kossuth Joint Drainage Dist. 2
... ... Kossuth County. The open main ditch, and what is called an ... An engineer appointed by the Kossuth board ... to make a survey, submitted a report in the same month ... 172 N.W. 206; Ahrweiler v. Board of Sup'rs., 226 Iowa ... 229, 235, 283 N.W. 889; ... ...