Board of County Commissioners v. Bullard

Citations

• 77 Kan. 349
• 94 P. 129
• 1908 Kan. LEXIS 270

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — Irregular or Excessive Assessment — Injunction. Injunction will not be awarded to prevent the collection of a tax on the ground of an irregular or excessive assessment unless the case comes clearly under some acknowledged head of equity jurisdiction.</p> <p>2. - Overvaluation of Property • — Fraud Not Shown. In the absence of fraud, or conduct which is equivalent to fraud, an overvaluation of property will not of itself justify an injunction against the collection of taxes, especially where it would operate to invalidate the whole tax levy.</p> <p>3. -- Excessive Assessment — Fraud. An assessment is not deemed to be fraudulent merely because it is excessive.</p> <p>4. ■-- Powers of Board of Equalization. The statute provides that irregular and excessive assessments may be corrected before a board of equalization, and in the absence of grounds justifying a resort to a court of equity the decision •of the statutory board bn valuation is plenary and final.</p>