State ex rel. Dobbins v. Reed

• Decision Date: 18 December 1900
• Citation: State ex rel. Dobbins v. Reed, 159 Mo. 77, 60 S.W. 70 (Mo. 1900)
• Parties: STATE ex rel. DOBBINS v. REED et al.
• Court: Missouri Supreme Court

60 S.W. 70

159 Mo. 77

STATE ex rel. DOBBINS v.REED et al.

Supreme Court of Missouri.

December 18, 1900.

TAXATION — ASSESSMENT OF LAND — SWORN VALUE BY TAXPAYER—CONCLUSIVENESS ON ASSESSORS — ACTION FOR UNJUST ASSESSMENT—RIGHT TO MAINTAIN.

1. Rev. St. 1889, § 7531, requires an assessor to list the taxable personalty in his county, and assess its value, and for this purpose requires each person to make a sworn statement of all his taxable property, except merchandise, and of its value; and that such list shall contain, inter alia, a list of all the real estate, and its value.Section 7532 provides that the assessor shall make the assessment "as required by this chapter" when the taxpayer neglects or refuses to deliver a statement.Sections 7551and7553 provide that the assessor shall include in his assessor's book a complete list of all taxable property, devoting one part thereof to what is to be known as the "land list," which shall contain all the land by him assessed; and provide that he shall value and assess all property on his books at and according to its value at the time of the assessment.Held, in view of the foregoing provisions, that an assessor was not bound by the sworn value of land listed by a taxpayer.

2. Rev. St. 1889, §§ 7571, 7572, 7574, providing for the return to the county court of a sworn copy of an assessor's books, so that, when the same is filed, it will impart notice to all of its contents, and providing for an appeal from any assessment by any person who feels aggrieved thereby, affords a taxpayer ample means for the redress of an unjust or unauthorized assessment; and hence, in the absence of a willful and intentional assessment of property at more than its true value, the owner is not entitled to recover in an action against the assessor and his bondsmen for raising the value of his land above that sworn to by him pursuant to section 7531.

Sherwood and Marshall, JJ., dissenting.

In banc.Appeal from circuit court, Reynolds county; J. F. Green, Judge.

Action by the state, on the relation and to the use of James T. Dobbins, against I. F. Reed and others.From a judgment for defendants, relator appeals.Affirmed.

The following is the opinion in division No. 2:

BURGESS, J.This is an action by the state, at the relation and to the use of James T. Dobbins, against the defendantI. F. Reed, assessor of Reynolds county, upon his official bond as such assessor.The other defendants are his sureties on said bond.The trial was before the court, a jury being waived.On September 23, 1893, defendant, as assessor, called upon the relator, Dobbins, a resident of Reynolds county, at his office in Lesterville, and requested of him a list of his taxable property for assessment.Dobbins at once made out a list of his taxable property, fixed the value of his land, and delivered the list to Reed.The list contained seven different tracts of land.Reed then swore Dobbins to the list.He then stated to him that he could not assess his land at a lower assessment than that at which it had been fixed by his predecessor in office for the previous year.When Reed made out his assessor's books for the year 1894, he changed the assessment of each of said tracts by placing the values on the book at a different and higher value than appeared on the assessment list as delivered to him by Dobbins.The assessment list was never changed, but was filed by Reed in county clerk's office of said county.Dobbins was never given any actual notice of these changes, and never learned of them until after he had paid the taxes on said tracts in December, 1894.Reed filed a copy of his assessor's book in the county clerk's office of said county on January 23, 1894.The taxes levied for state, county, school, and road purposes for the year 1894 were, by the county clerk of said county, extended on the copy of said assessor's book as the taxes due on said tracts for the year 1894.The extension was made on the basis of values fixed by the assessor, and not as fixed by the relator.At the close of all the evidence defendant interposed a demurrer to the evidence, which was sustained, and judgment rendered in accordance therewith.The case is before us for review upon plaintiff's appeal.

Plaintiff claims that the action of defendant in raising the value of his property as fixed by him (plaintiff) was without authority of law, and wrongful, by reason of which he was damaged in the sum of $1,000.If the assessor was bound by the value of the land fixed by Dobbins, and without authority to fix it at a higher rate, there can be no question as to the correctness of plaintiff's position.Is this position correct?Section 7531, Rev. St. 1889(which was amended in 1893 by requiring assessments to be made annually instead of biennially), requires that the assessor, between the 1st days of June and January, shall proceed to take a list...