Humbird Lumber Co. v. Thompson

Citations

• 11 Idaho 614
• 83 P. 941
• 1905 Ida. LEXIS 93

Syllabus

<p>Demurrer Will be Sustained to a Complaint in Equity to Enjoin County Assessor When — Eull Cash Value of Property Must be Alleged — An Allegation that Other Property in the County of Equal Value has been Assessed Lower not Sufficient.</p> <p>1. A demurrer will be sustained to a complaint in equity to enjoin the assessor and tax collector from selling lands of complainant to satisfy taxes assessed where all the requirements of the statute have not been complied with.</p> <p>2. A epmplaint to enjoin the assessor and tax collector from selling property to satisfy a tax levy regular in form must allege the full cash value of the property if the injunction is prayed for on the ground that the levy is excessive.</p> <p>3. A complaint that only alleges the “cash value,\ “fair value\ or “true value” is not a compliance with section 10 of the revenue act (Sess. Laws 1901, p. 230).</p> <p>4. An allegation that other property of similar character and value in the vicinity or county has been assessed at a less valuation than complainants is not* sufficient to warrant a court of equity to grant relief.</p> <p>(Syllabus by the court.)</p>