Public Schools v. O'Connor

Grant, J..{after stating the facts). The land was subject to assessment at the time the supervisor made his roll, and the township board of review passed upon and approved it. No power is lodged in any officer or board to thereafter add any property to, or to take any from, the assessment roll as thus made and approved. There must be some definite period when the purchaser, whose property is generally exempt, must purchase it subject to the tax levied or to be levied thereon. It seems reasonable to hold that that time is when by law there is no power to correct the roll by adding property to…