Bengoechea v. Elmore County

Citations

• 23 Idaho 397
• 130 P. 459
• 1913 Ida. LEXIS 71

Syllabus

<p>Tax Assessments — Grossly Over-estimated Property — Right to Recover Tax Money Paid on Over-assessments.</p> <p>1. Under the provisions of sec. 1791, county commissioners have the power to refund to a taxpayer any money to which he may be entitled by reason of taxes having been paid twice on the same property,' or on account of double assessments or erroneous assessment through clerical errors, or where, in the judgment of the commissioners, the assessment upon the property “was so grossly overestimated that the same was a mistake.”</p> <p>2. The clause “so grossly over-estimated that the same was a mistake,” contained in sec. 1791, Rev. Codes, does not have reference to an assessment made in good faith with full knowledge on the part of the assessor of the extent, description, situation and probable or generally estimated value of the property, and where the assessment was made in the regular way in due course of official duty.</p> <p>3. The clause “so grossly over-estimated that the same was a mistake,” contained in see. 1791 of the Rev. Codes, with reference to the refunding of tax money, was intended to authorize granting relief where the valuation has been placed upon property, as the same appears upon the assessment-roll, so excessive and disproportionate to the generally estimated value of the property as to suggest in itself that some error or mistake has been made in the assessment, and may cover a case where the assessor was mistaken as to the location or distribution of the property, its extent or bounds, or was misinformed as to the value of that or similar property or had no knowledge whatever as to the probable value of the property.</p>