Cleghorn v. Postlewaite

Citations

• 43 Ill. 428

Syllabus

<p>1. Assessment — when void. When a party liable to taxes makes out, and delivers to the assessor a list of his taxable property, which is accepted by the assessor, without question, that officer has no power afterward arbitrarily, and tof his own motion, to alter it, without first giving the party assessed notice.</p> <p>2. Chancery—when a court of equity will restrain the collection of a tax based on an illegal assessment. Where an assessor, after having accepted a list of taxable property, arbitrarily increases it, without giving notice to the taxpayer, and the latter has no knowledge of the increase until after the time allowed for an appeal has expired, a court of equity will restrain the collection of the tax based upon the assessment.</p>