The Board of Commissioners of Pulaski County v. Senn
| Decision Date | 20 February 1889 |
| Docket Number | 13,396 |
| Citation | 20 N.E. 276,117 Ind. 410 |
| Parties | The Board of Commissioners of Pulaski County v. Senn |
| Court | Indiana Supreme Court |
From the Pulaski Circuit Court.
The judgment is affirmed, with costs.
J. C Nye and R. A. Nye, for appellant.
N. L Agnew and B. Borders, for appellee.
Senn presented a statement in the nature of a complaint to the board of commissioners of Pulaski county, in which he showed that, in the year 1880, he was the owner of certain real estate in Indian Creek township, Pulaski county, which the township assessor duly appraised and returned for purposes of taxation, as required by law. It is averred that, after the return of the appraisement so made, the county board of equalization, convened for the year 1880, added fifteen per cent. to the valuation of all the lands in that township, as made and returned by the assessor, and that the valuation so made, with the per cent. added, constituted the basis for the taxation of lands in Indian Creek township for the years 1880 to 1885 inclusive.
It is alleged that, after the action and adjournment of the board of equalization, the county auditor, wholly without authority, wrongfully and illegally increased the valuation and appraisement of all the lands in Indian Creek township including those owned by the petitioner, and that he placed the increased valuation and assessment, so wrongfully made upon the tax duplicate, and caused the county treasurer to collect taxes from the petitioner, on his land, on the basis of the assessment so wrongfully made by the auditor, for every year, except one, from 1880 to 1885 inclusive. The petitioner avers that he had paid all the taxes chargeable against his property according to the assessment lawfully made and equalized, and he appended a table or list showing the amount paid to each fund on account of the alleged wrongful assessment made by the auditor. He also averred that the assessment made by the auditor had been duly adjudged and declared, in a proper proceeding theretofore instituted in the Pulaski Circuit Court, illegal and wrongful. He asked that the amount paid by him in excess of that required by the assessment made by the township assessor, and fixed by the board of equalization, be refunded to him. He had judgment in the circuit court according to the prayer of his petition.
It is contended that the claim thus presented does not state facts sufficient to entitle the petitioner to any relief, and that the court erred in overruling the demurrer which was filed in the circuit court after the cause had been taken there by appeal from the order of the board refusing to allow the claim.
The claim was presented under the provisions of section 5813, R. S. 1881, which make it the duty of the board of commissioners of any county in this State, when any person or corporation shall appear and establish by proper proof that he or it has paid any amount of taxes which were wrongfully assessed, to refund the same out of the county treasury, so far as they were assessed and paid for county taxes.
The succeeding section prescribes the duty of the board, and other officers, in case the taxes so paid have been paid into the State...
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