Wise v. Palmer

165 Iowa 731
CourtSupreme Court of Iowa
DecidedMay 12, 1914
StatusPublished
Cited by6 cases

This text of 165 Iowa 731 (Wise v. Palmer) is published on Counsel Stack Legal Research, covering Supreme Court of Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Wise v. Palmer, 165 Iowa 731 (iowa 1914).

Opinion

Withrow, J.

I. The plaintiff brings this action for himself and other persons having a common interest against the county treasurer of Monroe county and the independent school district of Albia, to enjoin the collection of taxes levied in favor of the school district. The ground upon which the action is based is that the territory on which the challenged taxes were levied was not within the limits of the Albia school district.

In October, 1909, the incorporated city of Albia, through its city council, passed a resolution to extend its city limits from its then area of 1,737 to 5,760 acres; the added .territory including much land used only for agricultural purposes. Following the adoption of the resolution by the city council, the question of the extension of the corporate limits was submitted to the voters residing within the territory, and at a special election held on November 22, 1909, the proposition was carried. After the determination of the result of the special election, the mayor of Albia issued a proclamation of the result, and declared the limits of the city extended as proposed and voted upon. The proceedings for the extension of the corporate limits were conducted in compliance with the provision of the Code, section 615, and no question is raised as to the regularity of that action. As a result of the action thus taken, the independent school district of Albia assumed jurisdiction of the added territory, not theretofore a part of the district, under the provision of Code Supp., section 2793: “When the corporate limits of any city or town are extended outside the existing independent district . . . the boundaries of said independent district . . . shall be also correspondingly extended.”

Shortly after the conclusion of the proceedings for the extension of the city corporate limits, L. W. Stason and others, residents and owners of property in the annexed territory, commenced a proceeding against the city of Albia for severance of all the territory in the included area, based upon the averment that no rights nor liabilities against the city had [734]*734occurred by reason of the land having been added to the city; that the land sought to be severed was not needed for municipal purposes which warranted its retention within the city limits; and that it would be detrimental to the owners of said property to have it subjected to the increased taxation which would result from being within the corporate limits. It also, in that proceeding, was charged that the extension of the city limits was unwarranted and unreasonable. Issue was raised, and certain proceedings and rulings being had, to which exception was taken, the case was appealed to this court, resulting in a reversal, which did not go to the questions now presented. Thereafter, the case having been remanded, it was placed upon the calendar for trial, but, without an adjudication by the trial court, excepting as such may have resulted from its final order, a stipulation 6f settlement and order was entered into between the parties. That stipulation provided that the court should enter an order for the severance from the city of Albia of certain described territory aggregating 3,405 acres of that which had1 been taken in under the proceedings for the extension of the corporate limits, restoring to the township of Troy in the severed territory the road tax, and relieving the severed territory from the burden of municipal assessments and taxes levied by the city of Albia, which was- the sole defendant. The order of the trial court was based upon the stipulation, and severed the territory from the city of Albia, “under and in accordance with all the terms and conditions as to taxes and liabilities as set forth in said stipulation.” This order was entered May 25, 1911, following which negotiations were had between the interested .parties, with a view to the amicable adjustment of the yet existing dispute as to the boundaries of the independent school district of Albia. This effort failed, and, the county auditor having, on December 27, 1911, certified to the treasurer the taxes, the collection of which is sought to be enjoined, this action for that purpose Avas commenced by serving original notice on January 4, 1912, and by filing the petition on Janu[735]*735ary 13th. The property affected by this petition is the same as that which was severed in the Stason case.

II. The claim of the plaintiff is that the school tax for 1911, is illegal and void, for the reason that all of the property and territory thus sought to be taxed was outside of the bounds of the school district of Albia for the following reasons:

(1) That said property is all embraced within that part claimed to have been added to the school district of Albia by the acts of the city officials and as a result of the election to extend the city limits, and is now outside of the city limits as fixed by the order in the Stason case.

(2) That, so far as relates to the territory involved in this action, the said extension was illegal and void from its inception, because unreasonable and unwarranted.

(3) That the district court of Monroe county, Iowa, in its judgment and order in the Stason case, adjudicated that •said territory was never legally within the city limits of Albia, and that the extension was an unreasonable and unwarranted exercise of the right to extend city limits as conferred by the statutes under which said city acted.

(4) That the provisions of Code Supp. section 2793-a, that the extension of the corporate limits of a city or town outside existing independent district shall work an extension of the boundaries of the district, and that the reduction of the boundaries of a city or town shall not affect the boundaries of an independent district, are null and void, because of being in conflict with the statutes of Iowa relative to the organization and boundaries of school districts, and the jurisdiction of school officials.

(5) That the question submitted to the voters, being that of extending the city limits, was not the exact question they were to determine, and the acts of extension following such vote were null and void.

(6) That the quoted portion of the statute is incongruous matter, in conflict with its title, and with the part of the act immediately preceding it.

[736]*736(7) That a proper construction of the'act requir.es .that the word “reasonably” be read into it, and that an unreasonable extension is void.

(8) That the law under which the corporate limits were extended and outside property transferred to the independent school district of Albia is in violation of .article 1, section 9, Constitution of Iowa, in that under it plaintiff and the district township of Troy are deprived of property without due process of law.

(9) That the quoted portion of the statute is void, because the act of which it is a part embraces more than.one subject; that such matters are not properly connected with the subject expressed in the title; and that the subject covered by that part of the act is not expressed in its title.

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Bluebook (online)
165 Iowa 731, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wise-v-palmer-iowa-1914.