119 Iowa 338 | Iowa | 1903
By Code, section 4154, the writ of certiorari may be granted where an inferior board, exercising judicial functions, is alleged to have exceeded its proper jurisdiction, or is otherwise acting illegally, and there is no other plain, speedy, and adequate remedy. It is contended for appellants that the defendant board of review acted illegally in raising plaintiff’s assessment, without any evidence proper to be considered in so doing. But it is a sufficient answer to their position that certiorari is only allowed where “there is no other plain, speedy, and adequate remedy. ” It is true that at common law the allegation of want of jurisdiction in an inferior tribunal is generally sufficient ground to authorize an investigation by certiorari to determine that question; and this is, no doubt, still true, under the statute. But it is plain that in the case before us no want of jurisdiction on the part of the board of review was made to appear. The proceedings were in accordance with the provisions of Code,
The question which we have before us, then, is whether, under our statutory provisions with reference to the nature of the writ of certiorari, and the method provided for correcting errors in the action of the board of review by appeal, a taxpayer may, instead of prosecuting his appeal, bring the proceedings of the board of review directly before the district court by certiorari, and have the district court determine whether there is on the record of the board of review a sufficient showing to justify the action of the board in increasing an assessment. In the first place, it may be noticed that in this case the board cf review did not act entirely without evidence, for it appears that one of the plaintiffs did give testimony on which the board would have been justified in slightly raising the assessment returned by the assessor.
Further, it may be suggested that the statute does not require that the board of review shall proceed as a court, only upon evidence which would be admissible in a
With these suggestions in mind, we are certainly justified in assuming that the board was acting within its jurisdiction in raising the plaintiff’s assessment, however erroneous its action may have been under the facts. The real complaint of the appellants, as disclosed by the argument of their counsel, is that the board sought to -compel the appellants to bring in their books for the purpose of showing the amount of credits on which they should be taxed, which the appellants refused to do; and as appellants would have the burden of proof, on an appeal, to show that the assessment of the board of review was erroneous, they have preferred to resort to certiorari proceedings in order to secure the annulment of the action of the board of review on the ground that it was illegal. We have no hesitation in holding that such a result cannot be obtained by proceeding in eertiorari. The authorities seem to be uniform that, where an appeal from a taxing board is provided for, errors in their action, so far as they are acting within their jurisdiction, cannot be cured by
The judgment of the lower court is aeeirmed.