217 Mich. 695 | Mich. | 1922
The following description of land appeared on the tax roll of the city of Sandusky for the year 1917:
“Unplatted land in city of Sandusky, one acre of land in square form in N. W. corner of N. W. quarter of section 4, T. 11 N., R. 14 E., subject to all highways across same.”
There are streets on the north and west sides of this acre, one-half the width of each being taken therefrom. William Roberts, the plaintiff, had long owned this land and had paid the taxes on assessments substantially similar to that on the roll of 1917. On January 9, 1918, he made a written tender to the city treasurer of $440.67, and demanded a receipt for the
“* * * Any person owning an undivided share or other part or parcel of real property assessed in one description may pay on the part thus owned, by paying an amount having the same relation to the whole tax as the part on which payment is made has to the whole parcel. The person making such payment shall accurately describe the part or share on which he makes payment. * * *
“* * * That no sale shall be set aside after confirmation, except in cases where the taxes were paid, or the property was exempt from taxation.”
We may take judicial notice that unplatted lands in the corners of governmental subdivisions are frequently, if not usually, assessed without reference to the streets. The highways are never excluded in assessing such lands in townships. The tax roll indicates that the assessor and board of review when making the assessment took into consideration the fact that a part of the acre was used as streets. The description was in no way defective. Had! plaintiff desired it to conform to that in his tender, he should have appeared before the board of review and asked for its correction.
The treasurer should not have given receipt as for
The decree is affirmed.