Illinois Central Railroad v. Hodges

Citations

• 113 Ill. 323
• 1885 Ill. LEXIS 695

Syllabus

<p>1. Taxation—of the remedy by injunction for improper assessment. A court of equity will not enjoin the collection of a tax unless the tax itself is unauthorized by law, or is levied upon property not subject to taxation, or the property upon which it is assessed is fraudulently valued at too high a rate; but in those cases the collection of the tax will be enjoined.</p> <p>2. So a person owning real estate which is exempt from taxation is not required to take notice of its illegal assessment, nor to appear before the local tribunals to protect his property from taxation; and when it is illegally assessed he may resort to a court of equtiy for an injunction.</p> <p>3. Same—cumulative remedy by statute, when exempt property assessed. Section 97 of the Revenue law empowers the board of supervisors in counties under township organization, to hear and determine the application of any person who is assessed on property exempt from taxation, and the question may be taken thence by appeal to the Auditor, and be by him brought before the Supreme Court for final review. This remedy, however, is merely cumulative to that in equity to enjoin.</p> <p>4. Same—former decision. It was said in Preston et al. v. Johnson, 104 Ill. 625, in speaking of the jurisdiction of the county board to give relief as to property exempt from taxation, “the remedy through the county board of review and by appeal we regard as adequate and exclusive.” . While this was true in that particular case, it is not universally true, and is therefore calculated to mislead. The statutory remedy becomes exclusive only when it is selected and a decisibn under it invoked.</p> <p>5. Same—remedy in case of over-valuation. Where the complaint is that the local assessor has over-valued property, the owner must resort to the tribunals provided by the statute for review in such cases. A court of equity is not empowered to value property for taxation.</p>