The Ottawa free trader. [volume] (Ottawa, Ill.) 1843-1916, 1880-07-31


of this character could be corrected. by
section 26, chapter 50, Rev. Stat. 1915, en-
titled Revenue, il was provided: ANY
person feeling aggrleved by the assess
ment of his property may, at the Sep
TENDER term of the County Commission
erS' Court Immediately succeeding such
assessment. and not afterwards, apply TO
said court for a reduction OF said assess
ment, which may in the discretion OF the
court be made, on proof that The Valua-
ton OF the assessor was too high, which
correction shall be made of record and IA
list certified by the clerk to the collector.
BY the above section it will be seen that
the County Commissioners Court at its
September term after such assessment
was made, was fully authorized to correct
any unequal and wrongfully assessment
of the property of any person feeling
himself aggrieved. BY the 9th section Of
an act of the General Assembly, APP.
proved Feb. -, 1917. relating to revenue,
amendatory Of the act of 1915 above re-
ferred to, it was provided: ANY per-
son feeling aggravated by the assessment
of his property, who shall apply to the
County Commissioners Court for re-
duction thereof, as provided in the TWEEN
| ty-siXth section Of the chapter to which
| this is an amendment and who shall be
| dissatisfied with the decision of said
! County Commissioners Court therein,
may appeal from such decision to the
! Circuit Court, and such reduction may be
made by said Circuit Court on proof that
/ the valuation OF the assessor was too
/ high, which correction shall be made of
record, and list certified by the Clerk of
the Circuit Court to the collector; Prom
/ ded, that in such appeal no costs shall be
| taxed against the state or county.
| IL will be seen by the provisions of
! these several sections herein above re-
| ferred to that the County and Circuit
! Courts of the several counties were eX-
cluSively vested with authority to hear
and determine complaints OF unequal as
sessments by persons feeling themselves
aggrieved prior to the passage OF the act
of the General Assembly, approved Feb
18th, 1888, relating to the collection of
revenue in counties adopting township
organization. BY the sd section of that
act it was provided: "On the last Satur-
day in June, the assessor, town clerk and
supervisor shall attend at the office of the
town clerk, for the purpose of reviewing
the assessment list, and on the applica-
ton OF any person concelvlng himself
aggrieved they shall review the assess
ment, and when the person ObJectlng
thereto shall make an affidavit that the
value of his personal estate does not eX-
coed a certain sum specified in such atli-
davit, and if he or any other one objects
to the valuation put upon any of their
real estate, the Board shall hear the objec
tons and may reduce the same if ma
jority of the Board think it advisable,
and In such case the assessor shall cor
rect his list"
The above section continued in force
with some alterations and amendments
made by the General Assembly, Feb.
10Th, 1861. as to the time when the assess
ment shall be completed and notice to be
given of the time when the assessor
would meet with the supervisor and
township clerk to correct the assessment,
&c.
Until the passage of the act of the Gen
eral Assembly relating tothe collection OF
revenue, approved March Both, 1872, I'M
der the provisions of the law of 1858 and
81, 1t will be seen that no authority was
given the County Board to revise and
correct the assessment of the several town
assessors. but this power was conferred
solely upon the town boards of review.
by the second clause of section 81 of
the act of the General Assembly relating
to revenue IN counties under township
organization approved March 3Oth 1872, it
is provided that: ION the application of
any person considering himself ag-
grieved or shall complain that the property
of another is assessed too low, they Shall
review the assessment and correct the
same as shall appear to be just. No COM
plant that another is assessed too low
shall be acted upon until the person so
assessed, or his agent. shall be notified OF
such complaint If resident of the coun-
ty."
1t would seem by the above clause of
said section 81 that all the power con-
ferred by former acts of the General AS
sembly on the County Commissioners
Courts and Circuit Courts, to hear COM
plants OF persons feeling themselves ag-
grleved by the assessment, had been con-
ferred on the County Boards in counties
under township organization, and this IS
undoubtedly so, unless the seth section of
said act of 1872 precludes the County
Board from hearing complaints from per-
sons claiming to be aggrieved who were
assessed by the town assessor prior to the
fourth Monday of June of the year for
which they were assessed. Taking the
two sections together 1t would seem that
it was not intended that a person should
be deprived of the right to appear before
the County Board and complain that he
had been assessed too high, although he
was assessed prior to the fourth Monday
in June.
HIT pdll VI StCtlpll 90, leldtlHS W Colll-
plants as to property assessed after the
fourth Monday in June, makes the COun-
ty Board Board of review of such as
sessment subject to the same rules con-
tanned in said section governing the ac-
ton of town boards of review. This
theory seems to be sustained in the case
of Beers ct al vs.. The People, So H., p.
ass. am therefore of the opinion that
the power exists in the County Board to
hear and determine complaints of per-
sons claiming to be aggrieved 10y their
assessment of property for the purposes
of taxation. whether such assessment
was made before or after the fourth Mon
day in June. Upon the question as to
whether the County Board should eXer-
else this power where no complaint has
been made to the town board of review,
| would venture no opinion, except to
say that the County Board some years
apo adOpted "A resolution that thew would