STATE v. ELAM

No. 37,082.

250 Minn. 274 (1957)

84 N.W. (2d) 227

STATE v. MILLICENT G. ELAM.

Supreme Court of Minnesota.

July 19, 1957.


Attorney(s) appearing for the Case

Wallace C. Sieh, County Attorney, and Fred R. Kraft, Assistant County Attorney, for appellant.

Raymond B. Ondov and Catherwood, Hughes & Alderson, for respondent.


MURPHY, JUSTICE.

This is an appeal from a judgment reducing the assessed valuation of certain property in Mower County. This proceeding was commenced by Millicent G. Elam to contest the validity of the real estate property taxes which were assessed for the year 1954 on certain property which she owned in the city of Austin, Minnesota.

Mrs. Elam did not pay the 1954 taxes as they became due in 1955 and her property was accordingly included on the delinquent...

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