People ex rel. Lindsey v. Palmer

Citations

• 113 Ill. 346
• 1 N.E. 830
• 1885 Ill. LEXIS 699

Syllabus

<p>1. Taxation—assessor’s plats—whether necessary—in order to fix the character of real estate as land or town lots. It is not necessary that real estate be laid out into lots, surveyed and platted as required by the statute relating to the laying out of towns or additions thereto, to determine its character under the Bevenue law, as, whether it is to be treated as land or as a lot. It is rather the situation of the property,, and the uses to which it is put, which determine its character in that regard.</p> <p>2. The owner of a block of ground wholly within the limits of a city, containing about five acres, occupied the same as a residence, yard and garden, and a part for a pasture. The premises were surrounded on all sides by public streets of the city, and had been platted by the assessor into lots for the purposes of taxation. It was held, that the same should be treated as a city lot, under the- Bevenue law, though larger than ordinary lots, and that the understanding of the assessor and county clerk, and their treating it as land, could not be admitted as determining its character.</p>