Dakota Loan & Trust Co. v. County of Codington

Citations

• 9 S.D. 159
• 68 N.W. 314
• 1896 S.D. LEXIS 134

Syllabus

<p>1. The valuation of property as fixed hy the city assessor was reduced hy the city counsel, acting as a hoard of equalization, as provided by law; but such equalization was not completed until after the assessor had returned a duplicate of the assessment roll as made by him to the auditor, and the county board had made the levy of taxes thereon. Held, that the true value of the property for purposes of taxation was that fixed by the hoard of equalization, and the owner could not be compelled to pay taxes on a greater valuation.</p> <p>2. The duplicate assessment roll required hy law to he filed by a city assessor with the county auditor, and upon which the county board acts in the levy of taxes, is the roll, after the changes made hy the city council as a board of equalization, have been entered thereon; and any roll filed which does not contain the valuations as so fixed, is not in fact a duplicate of the legal assessment.</p> <p>3. A property owner waives no rights by not appearing before the county board before such legal assessment has been completed.</p> <p>4. A property owner who has tendered payment of the taxes due on his property, computed on its legal assessment, may maintain an action to enjoin a sale of the property for the purpose of collecting a void excess claimed.</p>