Avant v. Flynn

Citations

• 2 S.D. 153
• 49 N.W. 15
• 1891 S.D. LEXIS 19

Syllabus

<p>1. The failure of the proper officer, who administered the oath to the assessor, as required hy the statute, to attach his signature and affix his seal of office at the time the assessment roll is filed in the office of the clerk, is a mere irregularity, which will not authorize a court of equity to set aside a tax levied on such an assessment roll.</p> <p>2. The collection of a tax will not he restrained on the ground merely that it is irregular or erroneous. Errors in assessment do not render the tax void. As a rule they do not constitute any reason whatever against the tax being enforced. .</p> <p>3. When a law creating a board of equalization provides that it may add to the assessment roll such property as has been omitted by the owner or assessor, but which fails to provide that personal notice shall be given the owner of the time or the place that the board will or contemplate making such addition to the assessment roll, personal notice must be given to the owner of the property before such assessment will be legal; but if the owner or his agent or representative be present at the time such addition was made to the roll, and knew of such addition at the time it ' was made, such knowledge is equivalent to personal notice.</p> <p>[Syllabus by the Court.</p>