People ex rel. Weber v. Ohio & Mississippi Railroad

Citations

• 96 Ill. 411
• 1880 Ill. LEXIS 50

Syllabus

<p>1. Taxation—double taxation. Where the local assessor assessed all of the lots in certain blocks, and also assessed 200 feet off the north side of the same as the property used for a railroad track, and the county assessor continued the assessment on his books, as to the latter strip of 200 feet, but in transferring the assessment, dropped the lots and entered the entire assessment upon the whole of the lots to the remaining 250 feet on the south side of the blocks : Held, that the latter strip could not be taxed for the entire blocks, but should be held for only a proportionate share of the whole valuation, to avoid double taxation.</p> <p>2. Same—change of assessment without notice. A county assessor is not authorized to change an assessment fixed by the local assessor upon property, without notice to the owner.</p>