Byrne v. Town of La Salle

Citations

• 123 Ill. 581
• 14 N.E. 679

Syllabus

<p>1. Taxation—personal liability for taxes due on forfeited property. Under section 230 of the Revenue law, a judgment recovered by any county, city, town, etc., for the taxes due on forfeited land or town lots, is as binding as if recovered on a promissory note, and the plaintiff will have the right to collect it by execution, the same as any other judgment.</p> <p>2. After such judgment the tax debtor can not inaugurate a proceeding under section 203 of that law, and have his land or lots sold to the highest bidder, and thereby relieve himself from personal liability to pay his taxes. Such a proceeding will have no effect on the judgment.</p> <p>3. If the authorities intrusted with the collection of the revenue should proceed under section 203 of the Revenue act, and should cause the forfeited lands to be sold for the amount of the delinquent taxes due thereon, such might be a bar to an action afterward brought to recover a personal judgment against the owner under section 230, but such proceeding would not in any way impair the validity of a personal judgment already rendered.</p>