99 Neb. 517 | Neb. | 1916
This is an action in mandamus brought by relator as a citizen and taxpayer of Beaver City, in the district court for Furnas county, against respondent, county clerk of that county, to compel respondent to enter on the tax list the property of B. F. Seibert and others, so that said property may be held subject to the tax levied for city purposes by the city of Beaver City for the year 1913. A peremptory writ was issued, and respondent has appealed.
On and prior to April 1, 1913, the property herein sought to be subjected to the city tax was within the corporate limits of the city, and was duly listed and assessed for taxes for that year by the assessor of Beaver City. July 1 following Seibert and the other property owners procured a judgment and decreé of the district court detaching their real estate from the city. This decree was not appealed from and is in full force and effect. Taxes were assessed and levied for city purposes for the year 1913, but the county clerk refused to extend the levy and assessment against the property covered by this decree.
Property “within the city” can be taxed for city purposes. This property was “within the city” until July 1. After that time it was not within the city. The question is, then: When was it “taxed?” Is the property taxed when the assessor lists it and it is valued for taxation, or is it taxed when the levy is made? The levy was made by the county board about 10 days after the property was put out of the city.
An exactly similar case has been decided by the supreme court of Utah, Gillmor.v. Dale, 27 Utah, 372, The syllabus
In Wood v. McCook Water-Works Co., 97 Neb. 215, the company was held liable for the tax, whether it transferred its property after assessment to one who could be taxed or to one who could not be taxed. There was no differ- . ence in that respect, and it was held that transferring the property to the city itself, which could not be taxed, did
The judgment of the district court is reversed and the action dismissed.
Reversed and dismissed.