Brophy v. Harding

Citations

• 137 Ill. 621

Syllabus

<p>1. SpeciaIi assessment—return of assessment roll—notice to owners— ■of what year. A special assessment for a local public improvement is the act of the commissioners appointed to make it. It is their duty to make the assessment and return an assessment roll to the court appointing them, and also to notify the owners of property of the amount their premises are assessed. The assessment is for the year their certificate bears date, and is not of the date of the confirmation of their report. If the assessment is modified, altered, changed or re-cast, it may be described as one of the year in which such change is made.</p> <p>2. Where the precept for the sale of lands for unpaid special assessments states the delinquency to be for a special assessment for the year 1885, the notice of the purchase, and of the time when the redemption will expire, must show that the assessment is for the same year, and such year must be truly given.</p> <p>3. Taxes—sale for—time of redemption. The failure to correctly state when the time of redemption will expire in case of a sale for taxes or special assessments, is fatal to the validity of the tax deed. When the two years from the day of sale falls on a Sunday, the time of redemption will not expire on that day, but on the following Monday.</p> <p>4. Tax deed—strieti juris—non-compliance with the law. The title to be made under a tax deed is strieti juris. Hence a non-compliance with anything the law makes a condition precedent to the right to have a deed, is fata], and the courts will not look to see whether the omission has misled or injured any one or not.</p> <p>5. Same—issued on incorrect notice. A tax deed issued on a notice incorrectly stating the day on which the time for redemption will expire, is void.</p>