Garrett v. Greenwell

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding that municipality could not issue supplemental tax bill under RSA 76:14 for property that had been undervalued because “undervalued property, as calculated by the assessing authority, has not escaped taxation”
• affirming injunction preventing city from imposing taxes based upon reassessment of property not authorized by statute
• city lacked authority to assess supplemental taxes for under-assessed property based on an error in appraising the property
• it is well settled that the authority to tax “must be found within the letter of the law and is not to be extended by implication” (quotation omitted)
• “Because the power to tax arises solely by statute, the right to tax must be found within the letter of the law and is not to be extended by implication.” (citations and quotation omitted)
• power to tax arises solely by statute

Source: CourtListener parenthetical corpus (CC0).