Bowman v. People ex rel. Baker

Citations

• 137 Ill. 436
• 27 N.E. 598

Syllabus

<p>1. Special assessments—when due—collector’s return. Section 37, article 9, of the Municipal Corporation act, requires the city collector, on receiving a warrant to collect special assessments, to give a notice to all persons interested, to pay their assessments within thirty days. The words, “within thirty days from the date hereof,” are an important and essential part of the required notice. This gives parties thirty days after such notice within which to pay special assessments upon their property, and until such time expires the assessments can not be regarded as due and delinquent. Before such time expires the city collector has no authority to return his list to the county collector. -</p> <p>2. Same—application for judgment—when delinquent. Until taxes are due and there is an actual delinquency, there can be no legal right to apply for a judgment; Therefore, special assessments by cities and villages for local improvements must be due and unpaid, and the property in fact delinquent, on or before April 1 in the year in which the application for judgment is made.</p> <p>3. If the city collector returns to the county collector his report of lands and lots as delinquent before they are in fact delinquent, the latter will have no right to apply to the county court and obtain judgment. If the application is prematurely brought it must fail or abate, and on reversal the cause will not be remanded.</p> <p>4. Same—proof of delinquency. The report of the city collector as to special assessments and special taxes is made prima facie evidence that the special assessments and taxes mentioned therein were due and -unpaid at the date of such report, leaving the question of the existence of an actual delinquency open for proofs. The prima facie case made by the report may be overthrown by evidence to the contrary.</p> <p>5. Same—former decision—Drainage law distinguished. This case is not in conflict with The People v. Glayton, 115 Ill. 150. There the litigation was in res