Gage v. Webb

Citations

• 141 Ill. 533
• 31 N.E. 130

Syllabus

<p>1. Tax deed—sale for special assessment—-on whom notice must be served. The fact that a lot is taxed in the name of a former owner does not even tend to prove that it was specially assessed in his name, and the legislature has evidently recognized the fact that property may be taxed in the name of one person and specially assessed in the name of another, and has therefore required the notice in cases of special assessments to be served on the person in whose name the assessment was made. In such case, to serve it upon the person in whose name taxed is no more a compliance with the requirement of the statute than it would be, in case of a sale for a tax, to serve notice upon the person in whose name the property was specially assessed.</p> <p>2. While it is true that section 216 of the Revenue act of 1874 differs essentially from the same section as amended in 1879 and now in force, still then, as now, it is necessary to show service of notice of a purchase at tax sale “upon the person in whose name the same was taxed or specially assessed, if upon diligent inquiry he or she can be found in the county.” This language means, if the sale was made for a delinquent tax, that the notice must be served on the person in whose name the property was taxed, but if for a delinquent special assessment, then it must be served upon the person in whose name it was specially assessed.</p> <p>3. Same—land assessed in no name—notice by publication. Where property is not specially assessed in the name of any person, the service can not be had upon the person in whose name assessed; but that will not justify the substituting of another person upon whom to make service. If the designated persons to be served can not be found, the notice is required to be by publication. If the property is not assessed in the name of some person, that should be stated in the affidavit of service of notice.</p> <p>4. Same—sale for special assessment—notice must state for what year assessed. There is a m