Stamposki v. Stanley

Citations

• 109 Ill. 210

Syllabus

<p>1. Taxation and tax sales—entry of judgment—whether prior to act of 1879—as affecting the right to interpose objections. On application for judgment against delinquent lands and lots at the June term, 1879, of the county court, a rule was entered requiring all objections to be filed by June 16 of that year, on which latter day judgment by default was ordered in all cases in which no objections were filed, but the consideration of the objections to the other lands and lots was not concluded until after July 1, 1879, when a general judgment was entered against the lands and lots, except those as to which objections were sustained: Held, that the judgment as to the lands in respect of which no objections were filed, was to be regarded as having been rendered on June 16, 1879, and as to them the amendment of section 224 of the Revenue act of 1879, in force July 1, 1879, in respect to the conclusiveness of the judgment as against certain objections, did not apply.</p> <p>2. Same—sale of several lots as an entire tract. Where a fraction of lot 7, and lot 8, were both assessed as one tract in 1878, and judgment was obtained against the same before July 1,1879, the whole tract was held rightfully sold for the taxes of 1878, and to redeem from such sale within six months, the owner was required to pay the amount of the bid, with twenty-five per cent added thereto.</p> <p>3. Same—back taxes—must be added to the taxes of the current year, not extended separately. The sale of a lot for the “back tax and forfeitures,” extended separately, without being added to or combined with any tax for the current year, is irregular, and no penalty of twenty-five per cent can be demanded on a redemption from such sale.</p> <p>4. The only lawful mode of collecting back taxes is as a part of an aggregate made by the county clerk adding the back tax and the tax for the current year together. It is only the back tax upon “such real property” as has been valued for the current year by the asse