Law v. People ex rel. Tax Collector

Citations

• 116 Ill. 244
• 4 N.E. 845

Syllabus

<p>1. Back taxes—abandonment thereof—sale of land under judgment not including back taxes. Where the State sells land in satisfaction of a tax judgment, it can not defeat the purchaser’s title by a re-sale of the same land for taxes which were due and owing when the judgment was rendered, and might have been included in it. Such sale will be taken as an abandonment of all back taxes.</p> <p>2. Forty-five lots were assessed as a single tract of land from 1873 to 1879, including the latter year. The tract was forfeited for the taxes of 1873 to 1878, inclusive, except for the year 1875. In 1880 the lots were assessed separately, and the current year’s taxes extended on each lot up to 1884, dropping the back taxes from the books. In 1884 the clerk apportioned the back taxes upon the lots. In 1880, however, judgment had been rendered against them for the taxes of 1879, and the lots were all sold at tax sale in 1881 to a purchaser who paid the taxes on them for the years 18R1 to 1883: Held, that the purchaser took the lots discharged from the back taxes, and that it was error to render judgment against the lots for such taxes as against the purchaser, the sale thereof being an abandonment of the back taxes.</p>