City of Rochester v. Farrar

This action is brought to foreclose a tax lien. The principal question in dispute is whether the strip of land assessed is sufficiently described on the assessment-roll to identify and indicate that it is the defendant Farrar’s property. He contends that the land which was intended to be assessed to Selye, his grantor, was not described on the assessment-roll ; therefore, this action cannot be maintained.

It is conceded that the following is an exact copy of the assessment as it appears upon the assessment-roll each year:

“'Name of person assessed........De V. W. Selye.

“Lot No......1, 2, 3, 4,…