City of Nashville v. Weiser

Citations

• 54 Ill. 245

Syllabus

<p>1. Appeal—when it will lie. Under the charter of the city of Nashville, in Washington county, a 3'udgment of the county court of that county against lands and town lots, for the non-payment of taxes levied by the city for school and other purposes, may be appealed from, to the circuit court, and an appeal will also lie from the circuit court to this court, in the same proceeding.</p> <p>2. Appeal bond—to whom payable, in sueh case. On an appeal from a judgment against real estate for non-payment of taxes assessed by a city, and in which the city alone is interested, the appeal bond is not required to be made payable to the people of the State, but may properly be made payable to the city to which the proceeds of the judgment, when collected, will belong.</p> <p>3. Taxation—opportunity to object to assessments. Where the charter of a city requires the city council to fix a time for hearing objections to an assessment, the mere designation of the time for such purpose will not satisfy the requirements of the law, but the ^psons having the power to hear and determine the objections should be in attendance.</p> <p>4. In this case, the city council, at a meeting previous to the time fixed for hearing objections, had raised the assessment, and yet failed to appear at the time designated, thereby depriving tax payers of any opportunity of being heard. This omission of duty deprived the city of the right to have a judgment for unpaid taxes on such assessment.</p> <p>5 And where the law designates a newspaper in which notice of the time fixed for hearing objections to an assessment shall be published, a neglect of duty in that regard is in violation of the rights of the tax payer.</p> <p>6. It is the duty of an assessor of property for taxation to inform the tax payer of the valuation put upon his property, in order that, if it be too high, he may appeal to the proper authority to reduce it.</p> <p>7. Same—waiver of right to object. A tax payer does not waive his right to