United States v. One 1942 Model Dodge Sedan

How courts have described this case

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

• stating that, to be effective, a Chapter 91 request must permit the assessor to make use of the information provided in making his or her assessments due on January 10 and thus must be made at least 45 days before January 10
• taxpayer not barred from appealing assessment where Chapter 91 request sent too late to permit a response which would aid in determining proper assessment for the tax year in issue
• taxpayer’s failure to respond to municipality’s requests for information did not overcome municipality’s failure to send its requests with sufficient time for the assessor to receive and utilize responses in determining an assessment amount
• taxpayer’s failure to respond to assessor’s demand for income and expense statement did not preclude appeal of local property tax assessments to tax court; assessor’s demands were sent to taxpayer after assessor’s determination of correct assessments had been submitted to county board.

Source: CourtListener parenthetical corpus (CC0).