Beers v. People ex rel. Miller

Citations

• 83 Ill. 488

Syllabus

<p>1. Taxes—who must apply for judgment. In counties under township organization, the county collector, and not the sheriff, is the proper person to make application for judgment against delinquent lands for taxes.</p> <p>2. Same—of the report, as showing taxes due. A collector’s report on application for judgment, which states that it contains the list of lands, etc., upon which remain due and unpaid the amounts levied and assessed for the ’ year 1873, and also which remain due and unpaid, for which the property was forfeited to the State for the unpaid taxes for the years 1871 and 1872, with interest at ten per cent, and costs, and upon which remain due and unpaid the taxes and special assessments for the year 1870, together with the names of the owners, as far as known, and the total amount due and unpaid on each tract, and which also states that the figures in the column headed “ Total tax,” represent the total taxes due thereon, respectively, is a sufficient compliance with the statute, as stating the total amount of taxes claimed to be due.</p> <p>3. Same—of the notice of application for judgment as to term. The collector may apply for judgment against lands for taxes at the May term, and if, from any cause, it is not made, or the judgment recovered, at that term, he may apply at any subsequent term, and he may fill the first blank in his notice, given in sec. 182 of the Revenue Law, with the term to which he makes the application, and the second blank with the Monday on which the sale is to be made.</p> <p>4. Same—complaints may be heard by county board through a committee. A county board may hear and determine individual complaints against an assessment for taxation through a committee of its members, to whom such matters may he referred. And if such committee give notice of the time and place of their meeting to receive complaints, and report their action, which is approved by the board, this will be a sufficient compliance with the law.</p> <p>5. Same—irre