People ex rel. Shank v. Nichols

Citations

• 49 Ill. 517

Syllabus

<p>1. Judgment for taxes—at what time it may be applied for. In counties adopting township organization, application for judgment against delinquent lands and for an order of sale, may be made to the county court at the July term. The collector is not compelled to make it at the May term.</p> <p>2. Assessment rolls—power of supervisors over them. The ¡only power the board of supervisors have over the assessment rolls is, to ascertain if the valuation in one town or district, bears a just relation to all the towns and districts in the county, and if it does not, the statute authorizes the board to increase or diminish' the aggregate valuation of the real estate in any town or district, by adding or deducting such sum npon the hundred as may, in their opinion, be necessary to produce such relation.</p> <p>3. Equalizing assessments. And in order to effect this just relation, the board must include unimproved as well as improved lands.</p> <p>4. Judgment for taxes—where a portion of the assessment is illegal. Where a portion of an assessment is illegal, but the tax is so levied that the legal can be separated from the illegal, judgment may be rendered for the taxes legally assessed.</p> <p>6. So, where a board of supervisors, in equalizing the assessments in the county, increased the valuation of improved lands in one of the townships, without at the same time increasing the valuation of the unimproved lands in the same township, so that the order of the board of supervisors in that regard was illegal and void, on an application for a judgment against the lands for unpaid taxes, a judgment could be rendered for an amount according to the assessment as it stood before the same was increased by the board of supervisors, and for a sum less than that named in the collector’s notice.</p>