Inland Lumber & Timber Co. v. Thompson

Citations

• 11 Idaho 508
• 83 P. 933
• 1905 Ida. LEXIS 91

Syllabus

<p>Assessment for Taxation — List of Property Furnished by Taxpayer — Estoppel—Additional Assessments — Action op Board op Equalization — Notice.</p> <p>1. Where a taxpayer has furnished the assessor with a statement of his property, and the assessor, relying thereon, has assessed the property therein described against the person furnishing the list, such person will thereafter be estopped from denying the ownership of the property in an action to enjoin the collection of the tax.</p> <p>2. Under revenue act of 1901 (Sess. Laws 1901, p. 233) it is made the duty of the board of equalization to order the assessor to assess any property which has escaped assessment, and where such assessment is made before the final adjournment of the session of the board convened on the fourth Monday in July, the taxpayer has his opportunity of being heard, and such assessment is not void for want of notice or opportunity to be heard in relation thereto.</p> <p>3. The statutes (Act 1901, pp. 250, 254, sees. 53, 65) and published notice by the clerk of the board of commissioners (see. 92) constitute notice to the taxpayer of the meeting of the board of equalization and of his right to appear at either or both of such meetings and protest against any assessment or action of the board in relation to assessments.</p> <p>(Syllabus by the court.)</p>