Sanderson v. City of LaSalle

Citations

• 57 Ill. 441

Syllabus

<p>1. Taxes—return of the assessment—must be within the time presm'ibed. An ordinance of the city of LaSalle, prescribing the manner of assessing property for taxation in the city, provided that the assessment should be completed and returned to the city clerk’s office by a certain day, and thereupon the clerk should give notice that objections thereto would be heard by the city council on a day designated in the ordinance: Held, this requirement to return the assessment by a given day, was not simply directory to the assessor, but was mandatory, and its performance indispensable to the validity of the assessment.</p> <p>2. So, upon an application for a judgment against certain delinquent lots in that city, for taxes, the objection that the assessment was not returned within the time prescribed in the ordinance, was fatal to the application.</p> <p>3. Same—effect of act of 1853, amendatory of tlw revenue law. Nor did the act of 1853, which provided that the failure to return the assessment in time should not vitiate, cure the omission in this case, as that act had no relation to assessments for corporate purposes,—they are regulated by the revenue law of the municipality.</p>