104 Mich. 424 | Mich. | 1895
This is an action of replevin for property seized by the defendant while city treasurer of Alpena, to satisfy a tax assessed against George N. Fletcher in the year 1891. Verdict was directed in favor of defendant for the amount of the tax, and the plaintiffs appealed.
“No tax assessed upon any property, or sale therefor, shall be held invalid on account of any irregularity in any assessment, or on account of any assessment or tax roll not having been made or proceeding had within the time required by law, or on account of the property having been*426 assessed without the name of the owner, or in the name of any person other than the owner."
This provision was substantially re-enacted in 1885 and 1889. In 1891 the corresponding section (86) .was amended so as to read:
“No tax assessed upon any property, or sale therefor, shall be held invalid on account of any irregularity in any assessment, or on account of any assessment or tax roll not having been made or proceeding had within the time required by law, or on account of real property having been assessed without the name of the owner, or in the name of any person other than the owner," etc.
If this law were the one under which the assessment in question was made, there would be difficulty in holding that the insertion of the word “real" was not with the purpose of limiting the curative provisions to cases where the error in the name occurred in assessments of real property. But, as this tax was assessed in 1891, tlie assessment roll must have been prepared under the prior law, and all that would remain to be done by the assessing officer after the act of 1891 took effect would be to extend the taxes on the assessment roll as. required by section 27. The property had been previously listed for assessment. 'The repealing clause in the act of 1891 provided that the repeal should in no manner affect any rights which might have accrued or might thereafter accrue under prior acts. We think, therefore, that the curative provisions of the act of 1889 should he held applicable to this case.
Act No. 9.