94 Iowa 661 | Iowa | 1895
I. The grounds upon which, the ■plaintiff claims that his lands are exempt from taxation
“Par. 3. That said lands and each piece and tract thereof is occupied and used1 in good faith by the owner for agricultural purpose® only.
“Par. 4. that none of said lands1 have been laid out or platted into city lots, nor1 is it held for future speculation 'as city property or for platting as such.
“Par. 5. That none of it adjoins any part of the platted portion of said city, nor doles any of it lie so near to the platted part of the city that the corporate authorities cannot open and improve it® streets and alley® and extend' to the inhabitant®! of the city the usual police regulations and advantages without incidentally benefiting the proprietor® in personal privileges and accommodation® or the enhancement of the value of any part thereof.
“Par. 6. That none of the land derives any benefit from the water works or the street lighting or the police regulations of said city, or any special advantages from the work done on streets of the city, and none of the lands are needed for the 'extension of the street® or alleys of said' city.”
The rule in such cases is stated in Fulton v. City of Davenport, 17 Iowa, 405, a® follow®: “But the rule which we would deduce on this subject, and under which a large majority of case® might, a® it seems to us, be determined is this: When the proprietors of undedioated town property, being locally within the corporate limits, hold such do®1© proximity to the settled add improved part® of the town that the corporate authorities cannot open and improve its streets and alleys, and extend to the inhabitants thereof its usual police regulations and advantages, without incidentally benefiting such proprietors in their personal privileges and accommodation®, or in the enhancement of
II. We think the evidence fully -establishes -each of the allegations made by plaintiff quoted above. The land has always been occupied and used for agricultural purposes only, except that for a time the dwelling house, outbuildings, and ground used therewith were rented for residence purposes to one who was not engaged in farming the land. The land is not adjoining the pl-atted portion of the defendant city, but is remote therefrom, with other unplatted farm lands lying between. None of this land 'has ever been laid out or platted into city lots; nor does it appear to have been held for future speculation ¡as city property. There is no street or alley -extending: to; these lands, except a public highway, running along the west- line thereof. The nearest street, alley, or sidewalk is two hundred rods distant from said land;, the nearest hydrant two hundred and fifty rods, the nearest city lamp two hundred add fifty rods, and the nearest water supply for -extinguishing fire is one mile distant, and the property is outside of the reach of the city’s fire protection. It is argued on behalf of appellant that the property was not being used exclusively for agricultural purposes, that it was at least -incidentally benefited by the police and fire protection afforded by the