122 Iowa 629 | Iowa | 1904
Tbe notice of appeal from tbe board of 'review was filed in the office of the clerk of the district conn on June 3, 1901; that being the first day of the June terin.of
Leave was granted to the defendants to file a transcript, and thereafter they filed what purported to be a full transcript of the proceedings of the board of review. They also
While the evidence is unsatisfactory, still we think it may fairly be gathered therefrom that the ra^se in valuation of the property of defendants, as alleged, was made , and therefore that the first ground of contention cannot be sustained. In our opinion, the second ground of contention is ’well taken. In substance, it is the provision of the statute (section 1373) that any person aggrieved by the action of the assessor in assessing his property, or whose assessment has been raised by the board of review, may make oral or written complaint thereof to the board at the meeting held 'for final action with reference to such matters, and apjieals may be taken from the action of. the board with reference to such complaints to the district court of the county, etc. It will be observed that the appeal is allowed from “the action of the board with reference to such complaints.” It is not allowed from the action of the board in raising the assessment, save in so far as such action is involved in the action subsequently taken upon the complaint made. It follows that the fact that a complaint was made at the proper time is essential to jurisdiction, and a failure to make such fact appear in some competent way must be held to be fatal to the. appeal. Nugent v. Bates, 51 Iowa, 77; Burns v. McNally, 90 Iowa, 432; Frost v. Board, etc., 114 Iowa, 103.
We have, then, to determine whether the record before us discloses in any competent way the fact that such complaint was made by the defendants. It is not contended that the transcript filed shows the fact, or that any evidence was introduced upon the subject. Appellees rest their case in this respect solely upon the allegation of the petition filed by them, wherein it is said that such a complaint was made, and they
For the reasons pointed out, the decree must be, and is, REVERSED.