65 Iowa 435 | Iowa | 1884
Lead Opinion
I. The petition alleges the following, facts: That the land involved in, the action was, in 1878, sold for the taxes of 1875, 1876 and 1877; that at the expiration of three years from the date of the sale the treasurer executed to the purchaser a tax deed; that no notice was served upon any one of the expiration of the time for redemption, and no proof of, or attempt to prove, service of such notice was made; that an affidavit was filed showing that no person was in the possession of the land; that after the execution of the tax deed the grantee therein named, who was the purchaser at the tax sale, conveyed the land by quitclaim deed to plaintiffs; that prior to the execution of the tax deed the assessor of the proper township had assessed the land for taxation to one
III. Counsel for defendent question the correctness of Heaton v. Knight, and insist that land is not “ taxed ” until a levy of the taxes is made. The assessment, listing, and levy are separate and successive steps in the imposition of taxes. They are all intended to accomplish that end. The land, as it were, is first designated and brought within the
VI. It would appear that, as the auditor is the custodian of the transfer'books, which are doubtless kept to aid in the correct assessment of lands, he ought to have the authority to so correct assessments as to make them accord with these books as to the owners of lands.
VII. For another reason objection cannot be made to
As the points we have determined settle plaintiff’s right to redeem, and are decisive of the case, other questions dis
Reversed.
Dissenting Opinion
dissenting. In my opinion the land was not taxed for the year in question until the tax for that year was levied by the board of supervisors.