Des Moines Gas Co. v. Saverude, No. 33741.

CourtUnited States State Supreme Court of Iowa
Writing for the CourtPRESTON
Citation180 N.W. 193,190 Iowa 165
PartiesDES MOINES GAS CO. v. SAVERUDE ET AL., MEMBERS OF BOARD OF SUP'RS OF POLK COUNTY.
Docket NumberNo. 33741.
Decision Date14 December 1920

190 Iowa 165
180 N.W. 193

DES MOINES GAS CO.
v.
SAVERUDE ET AL., MEMBERS OF BOARD OF SUP'RS OF POLK COUNTY.

No. 33741.

Supreme Court of Iowa.

Dec. 14, 1920.


Appeal from District Court, Polk County; Thos. J. Guthrie, Judge.

Plaintiff brought action asking for a writ of mandamus against defendants, as the Board of Supervisors, to require the Board to issue directions to the treasurer of Polk county to refund to plaintiff the sum of $6,457.57, and for judgment for costs. The relief asked was granted by the district court, and the defendants appeal. Affirmed.

[180 N.W. 193]

George F. Henry, of Des Moines, for appellants.

Carr, Carr, & Cox, of Des Moines, for appellee.


PRESTON, J.

Plaintiff's plant is situated on 15 lots, and was assessed as town lots. The property was assessed by the assessor as of January 1, 1917, at $3,350,000, and such valuation was duly entered upon the assessment roll. Plaintiff objected to the board of review, and asked said board to reduce the assessment to $2,500,000, which was refused, but the board of review reduced the assessment to $2,850,000. Thereafter, and on May 8, 1917, plaintiff appealed to the district court. It appears that the case was not reached for trial for a year or more. Before the determination of the appeal, while it was still pending, and in August, 1917, the county auditor reduced this assessment 9 per cent., in accordance with the action of the state board of equalization reducing town lot assessments. This reduction made the amount of the assessed valuation of the property $2,593,500. Thereafter the appeal to the district court came on for trial, and under a written stipulation dated September 23, 1918, the assessed valuation was fixed at $2,500,000. This was September 24, 1918. The decree entered under the stipulation reads in part that the court “finds under and in accordance with the stipulation of the parties on file herein that the value of the property of the Des Moines Gas Company, specifically described in the notice of appeal, is hereby fixed at the sum of $2,500,000,” and that the assessment against the company be reduced from the sum fixed by the assessor and by the board of review to the sum of $2,500,000. Appellee's claim is that the assessment as finally fixed on the appeal is the actual assessed valuation of the property as of January 1, 1917, and that the 9 per cent. reduction should have been figured on that basis, rather than upon the basis figured by the county auditor. It asks a refund of the difference. The stipulation upon which the valuation was fixed on the appeal is signed by Carr, Carr & Evans, attorneys for plaintiff, and H. W. Byers and others, attorneys for defendant. After describing the property and reciting the proceedings we have before set out, it stipulates that:

“For the purposes of this case only it is agreed that the value of said property was the sum of $2,500,000, and that the assessment of said property should be reduced from

[180 N.W. 194]

the amount as fixed by the board of review to the sum of $2,500,000, and that an order be entered by this court reducing said assessment to said sum of $2,500,000.

It is expressly understood and agreed that neither party shall be estopped, affected, or prejudiced by this agreement or by any finding, judgment, or decree of this court made in accordance herewith in any other proceeding in this or any other court, or in any other matter or thing whatsoever, and that it shall have no effect except to determine the issues herein and fix the amount at which said property is assessed.

It is further stipulated and agreed that no penalties heretofore incurred for failure to pay the tax upon said property shall be assessed or collected, but this agreement shall not apply to penalties, if any, hereafter incurred.”

Such was the stipulation as signed. As originally prepared, it contained the following:

“And the valuation hereby fixed shall be subject to the action of the state board of equalization in equalizing the taxes between the several counties.”

[1] Before it was signed, these words were struck out by drawing a pen through them. Appellant contends that there was an agreement between the attorneys that the final valuation was not to be subject to the action of the state board of equalization, and that, because the words above referred to were struck out, the stipulation signed in the form in which it was signed, together with the testimony of Mr. Byers, establishes such an agreement. Judge Carr, who had charge of the matter for plaintiff, is...

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8 practice notes
  • Board of Sup'rs of Linn County v. Department of Revenue, Nos. 2-58954 and 2-59663
    • United States
    • United States State Supreme Court of Iowa
    • February 22, 1978
    ...229 Iowa 22, 51-52, 294 N.W. 237, 254-255 (1940); State v. Local Board, 225 Iowa 855, 283 N.W. 87 (1938); Des Moines Gas Co. v. Saverude, 190 Iowa 165, 170, 180 N.W. 193, 195 Again, as heretofore explained, the Department transmits its equalization order to the county auditor, who then adju......
  • Iowa Nat. Bank v. Stewart, Nos. 39843
    • United States
    • United States State Supreme Court of Iowa
    • September 26, 1930
    ...Iowa, 126, 37 N. W. 106, 107;Lyons v. Board of Equalization, 102 Iowa, 1, 70 N. W. 711;Des Moines Gas Company v. Saverude, 190 Iowa, 165, 180 N. W. 193. The district court tries the appeal de novo in chancery, and on appeal to this court the case is triable de novo. Grimes v. Burlington, 74......
  • Bunten v. Rock Springs Grazing Association, 1075
    • United States
    • United States State Supreme Court of Wyoming
    • May 8, 1923
    ...supra; Cooley Taxation, supra;) the jurisdiction of the state board is independent of the county authorities, (Des Moines v. Saverude, 180 N.W. 193, State ex rel. v. Vaile, 122 Mo. 33; 26 S.W. 672.) The statute prescribing the duties of the state board in equalizing property in the several ......
  • Appanoose County Rural Taxpayers Ass'n v. Iowa State Tax Commission, No. 52836
    • United States
    • United States State Supreme Court of Iowa
    • April 9, 1968
    ...and taxes levied thereon be made relatively just and uniform in substantial compliance with the law. In Des Moines Gas Co. v. Saverude, 190 Iowa 165, 170, 180 N.W. 193, 195, we said: 'The duty of the state board of equalization is to adjust the value of property of the several kinds, adding......
  • Request a trial to view additional results
8 cases
  • Board of Sup'rs of Linn County v. Department of Revenue, Nos. 2-58954 and 2-59663
    • United States
    • United States State Supreme Court of Iowa
    • February 22, 1978
    ...229 Iowa 22, 51-52, 294 N.W. 237, 254-255 (1940); State v. Local Board, 225 Iowa 855, 283 N.W. 87 (1938); Des Moines Gas Co. v. Saverude, 190 Iowa 165, 170, 180 N.W. 193, 195 Again, as heretofore explained, the Department transmits its equalization order to the county auditor, who then adju......
  • Iowa Nat. Bank v. Stewart, Nos. 39843
    • United States
    • United States State Supreme Court of Iowa
    • September 26, 1930
    ...Iowa, 126, 37 N. W. 106, 107;Lyons v. Board of Equalization, 102 Iowa, 1, 70 N. W. 711;Des Moines Gas Company v. Saverude, 190 Iowa, 165, 180 N. W. 193. The district court tries the appeal de novo in chancery, and on appeal to this court the case is triable de novo. Grimes v. Burlington, 74......
  • Bunten v. Rock Springs Grazing Association, 1075
    • United States
    • United States State Supreme Court of Wyoming
    • May 8, 1923
    ...supra; Cooley Taxation, supra;) the jurisdiction of the state board is independent of the county authorities, (Des Moines v. Saverude, 180 N.W. 193, State ex rel. v. Vaile, 122 Mo. 33; 26 S.W. 672.) The statute prescribing the duties of the state board in equalizing property in the several ......
  • Appanoose County Rural Taxpayers Ass'n v. Iowa State Tax Commission, No. 52836
    • United States
    • United States State Supreme Court of Iowa
    • April 9, 1968
    ...and taxes levied thereon be made relatively just and uniform in substantial compliance with the law. In Des Moines Gas Co. v. Saverude, 190 Iowa 165, 170, 180 N.W. 193, 195, we said: 'The duty of the state board of equalization is to adjust the value of property of the several kinds, adding......
  • Request a trial to view additional results

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