70 Iowa 87 | Iowa | 1886
The material facts were agreed upon and are contained in the record before us. The real estate owned by the plaintiff is the S. J of section 27, in township 100, range 24. The assessment complained of was made in 1885. In January of that year the board of supervisors classified the property in Emmet county as follows: “ * * * Prairie lands, $3.75 per acre.” A copy of such classification was given to each assessor prior to his making the assessment. The plaintiff’s land is actually worth $6 per acre. The valué of unimproved prairie lands in the township is from $6 to $10 per acre. The actual value of improved farms is from $10 to $25 per acre. All of this land, including both the improved and unimproved, was assessed at the
I. The board of supervisors has the power and authority to classify for the purposes of taxation and convenience of
II. Real property should be assessed at its “ true cash value.” Code, § 812. As the plaintiff’s land had been
The board should have increased the valuation of improved lands, and the circuit court might, possibly, without injuring any one, have corrected the assessment. But the taxes have now been largely paid, and to make a radical change in the whole assessment would create great confusion, and possibly do great injustice to the tax-payers in the township, as compared with those of other townships and in other portions of the state. "Without affirming or denying our power in this respect, we think it best, under the circumstances, to simply reduce the valuation fixed upon the plaintiff’s real estate to $2 per acre, which is all he asks if the assessment on other lands is not raised. To such relief, at least, the plaintiff is, in our opinion, clearly and equitably entitled. To some extent, at least, the views herein expressed are sustained by Davis v. City of Clinton, 65 Iowa, 549; Duhleith & D. Bridge Co. v. Dubuque Co., Id., 558; Beeson v. Johns, 59 Id., 166.
The judgment of the circuit court is reversed, with directions to enter a decree in accordance with this opinion, or the plaintiff, at his option, can have a decree in this court.
Bevebsed.