Bordner v. Board of Com'rs of Baca County
| Decision Date | 27 December 1932 |
| Docket Number | 12817. |
| Citation | 18 P.2d 323,92 Colo. 81 |
| Parties | BORDNER v. BOARD OF COM'RS OF BACA COUNTY. |
| Court | Colorado Supreme Court |
Error to District Court, Baca County; A. C. McChesney, Judge.
Action by William S. Bordner against the Board of Commissioners of Baca County. To review a judgment dismissing the cause plaintiff brings error.
Affirmed.
Grant Ellis, Shafroth & Toll and Erl H. Ellis, all of Denver Colo., for plaintiff in error.
Reynolds & Arraj, of Springfield (Clarence L Ireland, Atty. Gen., Charles Roach, Deputy Atty. Gen., and Fred A. Harrison, Asst. Atty. Gen., of counsel), for defendant in error.
William S. Bordner sued the board of county commissioners of Baca county to recover $466.22, being the total protested tax payments made during the years 1922 to 1928, inclusive, upon the equity in certain school lands, contending that said taxes were based upon assessments which were void because 'plaintiff owed a greater debt upon said lands than the value of said lands' and that 'plaintiff did not own an equity in said lands of any value whatsoever.' A demurrer to this complaint was sustained and the cause dismissed, a review of which is here sought.
The action is based upon section 7447, C. L. 1921, which provides: '* * * In all cases where any person shall pay any tax, interest or cost, or any portion thereof, that shall thereafter be found to be erroneous or illegal, whether the same be owing to erroneous assessment, to improper or irregular levying of the tax, or clerical or other errors or irregularities, the board of county commissioners shall refund the same without abatement or discount to the taxpayer.'
Section 7193, C. L. 1921, provides: 'That all equities in state and school lands purchased under contract taken from the state shall, during the life of the contract, be taxed at their full cash value. * * *' The validity of this statute was not questioned.
The complaint charges that plaintiff's equity in such land was taxed. Such equity is a property right notwithstanding it may have no cash value. If of no value, an assessment therefor would be merely excessive and not illegal.
In such circumstances the taxpayer must first seek administrative relief afforded by statute, and, in the absence of allegation and proof of such action, cannot recover.
Although the complaint alleges that the taxes were paid under protest it does not contain the...
To continue reading
Request your trial
-
Washburn-Wilson Seed Co. v. Jerome County
... ... administrative board to determine questions with right of ... appeal to the courts from ... [65 Idaho 7] excessive and not wholly illegal. (Bordner ... v. Board of County Commissioners of Baca County, (Colo.) ... 92 ... ...
-
Citizens' Committee for Fair Property Taxation v. Warner
...the right to relief has been lost through failure to pursue the proper statutory remedy. See, also, Bordner v. Board of County Commissioners, 92 Colo. 81, 83, 18 P.2d 323; People ex rel. Winbourn v. District Court, 87 Colo. 316, 287 P. 849; First National Bank of Greeley v. Board of County ......
-
Hiner v. Cassidy
... ... Error ... to District Court, City and County of Denver; Henry Bray, ... Action ... by A. W ... ...
-
Weidenhaft v. Board of County Com'rs of El Paso County
...been illegally laid but erroneously computed, thus bringing the issues squarely within the rule announced in Bordner v. Board of County Commissioners, 92 Colo. 81, 18 P.2d 323; Miller v. Board of County Commissioners, 92 Colo. 425, 21 P.2d 714, and other decisions of our Court cited in Citi......
-
Colorado Property Taxation: Exemption, Abatement and Relief Provisions
...and 39-1-113. 57. Modular Communities, Inc. v. McKnight, 191 Colo. 101, 550 P.2d 866 (1976). 58. See Bordner v. Board of Comm'rs, 92 Colo. 81, 18 P.2d 323 (1932). 59. C.R.S. 1973, § 39-5-122(2). 60. Id. 61. C.R.S. 1973, § 39-5-122(4). 62. C.R.S. 1973, § 39-8-106(1). 63. C.R.S. 1973, § 39-8-......